i need help on this practice problem i do not understand the process or correct 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.) verapplied by $58,500 underapplied by $58.500 ooo overed by $39.000 underlied by $39.000