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

Factory Overhead Budget$60,000

Direct Labor Cost Budget$25,000

Direct Labor Hours Budget4,000 hours

Machine Hours Budget10,000 hours

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

Factory Overhead, Actual$52,000

Direct Labor Cost, Actual$30,000

Direct Labor Hours, Actual4,200 hours

Machine Hours, Actual11,000 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 notuse dollar signs):Note:this question will not be auto graded.

a.Direct Labor Cost

b.Direct Labor Hours

c.Machine Hours?