The Cavy Company estimates that the factory overhead for the following year will be $975,000. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 19,500 hours. The machine hours for the month of April for all of the jobs was 5,560. If the actual factory overhead totaled $284,394, determine the over- or under applied amount for the month. Enter the amount as a positive number.
A = $
B = Overapplied or Underapplied