Yarra Fabrication estimates that its manufacturing overhead will be $2,368,000 in year 1. It further estimates that direct material costs will amount to $1,480,000. During July, Yarra worked on four jobs with actual direct materials costs of $80,000 for Job 0701, $120,000 for Job 0702, $155,000 for Job 0703, and $75,000 for Job 0704. Actual manufacturing overhead costs for the year were $2,500,000. Actual direct materials costs were $1,650,000. Manufacturing overhead is applied to jobs based on direct materials cost using predetermined rates.

What was the over- or underapplied manufacturing overhead for year 1?

Overapplied - Manufacturing overhead: 1,812,000????????????

I'm trying to figure out if that's the answer!!