how do ifind overapplied over head , also i think my ,math is wrong for the manufacturing overhead can someone douvle check me

The following cost data relate to the manufacturing activities of Black Company during the just completed year: Manufacturing overhead costs: Property taxes, factory Utilities, factory Indirect labor Depreciation, factory Insurance, factory Total actual manufacturing overhead costs Other costs incurred: Purchases of raw materials Direct labor cost Inventories: Raw materials, beginning Raw materials, ending Work in process, beginning Work in process, ending $ 2,900 4,800 9,900 23,900 5,800 $ 47,300 $ $ 32,000 39,500 $ $ $ $ 8,200 6,100 5,500 7,200 The company uses a predetermined overhead rate to apply overhead cost to jobs. The rate for the year was $5 per machine-hour; a total of 12,400 machine-hours was recorded for the year. All raw materials ultimately become direct materialsnone are classified as indirect materials. Required: 1.Compute the amount of underapplied or overapplied overhead cost for the year. (Input the amount as a positive value.) overhead Overapplied $ cost 2.Prepare a schedule of cost of goods manufactured for the year. (Input all amounts as positive values.) Black Company Schedule of Cost Goods Manufactured Direct materials: $ Raw materials inventory, beginning 8,200 : Add Purchase of raw materials Raw materials available for use 32,000 40,200 : Deduct Raw materials inventory, ending 6,100 Raw materials used in production $ 34,100 Direct labor 39,500 Manufacturing overhead cost applied to work in process 47,300 Total manufacturing cost 120,900 : Add Work in process, beginning 5,500 126,400 : Deduct Cost of goods manufactured Work in process, ending 7,200 $ 119,200