The following cost data relate to the manufacturing activities of Brown Company...

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Accounting

The following cost data relate to the manufacturing activities of Brown Company during the just-completed year:
Direct labour cost $49,849
Depreciation, factory $9,606
Insurance, office $10,488
Utilities, factory $7,415
Indirect labour $8,612
Raw materials, beginning inventory $9,576
Raw materials, ending inventory $10,475
Raw materials Purchase $40,479
Property taxes, factory $8,649
Work in process, beginning inventory $9,579
Work in process, ending inventory $10,487
POHR $6.00
Total machine-hours recorded for the year: 4,950
The company uses a predetermined overhead rate to apply overhead cost to production.
All raw materials were direct materials,no indirect material used.
Required: Compute the amount of under-applied or over-applied overhead cost for the year.
Round your answer to the nearest dollar

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