Chapter 11, Problem 2BE

General Accounting question

I don't know answer please help me this question solution

Blossom Company applies manufacturing overhead to jobs on the basis of machine hours used. Overhead costs are estimated to total $293,250 for the year, and machine usage is estimated at 127,500 hours. For the year, $328,440 of overhead costs are incurred, and 132,600 hours are used. What is the amount of under- or overapplied overhead at December 31? Manufacturing Overhead $ Underapplied ✓