Chapter 18, Problem 21E

I need the correct answer to this financial accounting problem using the standard accounting approach.

What is the level of its accounts receivable?

A Company forecasts that total overhead for the current year will be $18,000,000 and that total machine hours will be 300,000 hours. Year to date, the actual overhead is $8,000,000 and the actual machine hours are 200,000 hours. If the A Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (year to date) the overhead is over/under applied by?