i cannot figure out this practice problem i need help understanding how to find the answer

Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 57250 actual direct labor hours and incurred $402.000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 60,500 direct labor hours during the year and incur $363,000 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was (Round your intermediate calculations to 2 decimal places.) M e Choice o overapplied by $58,500 O underapplied by $58.500 o overed by $39.000 underlied by $39.000