Nelsonville Inc. budgeted factory overhead at $255,000 for the period for Department A, based on a budgeted

Question:

Nelsonville Inc. budgeted factory overhead at $255,000 for the period for Department A, based on a budgeted volume of 50,000 machine hours. At the end of the period, the actual factory overhead was $281,000 and actual machine hours were 52,500.
Required:
Calculate the applied factory overhead and the over- or under applied amount for the period.