Your company operates in a job cost environment. Last year, your budgets for the following items were:

Factory Overhead Budget $ 90,000

Direct Labor Cost Budget $30,000

Direct Labor Hours Budget 5,000 hours

Machine Hours Budget 10,000 hours

Your actual activity for the same year resulted in the following:

Factory Overhead, Actual $87,000

Direct Labor Cost, Actual $35,000

Direct Labor Hours, Actual 5,200 hours

Machine Hours, Actual 8,000 hours

What would be your over/(under) applied overhead if you used: (If it is under applied, it should be a NEGATIVE number. Please round UP to the nearest whole dollar and do not use dollar signs): Note: this question will not be auto graded.

a. Direct Labor Cost

b. Direct Labor Hours

c. Machine Hours?