Please provide problem with general accounting question

Beacon Design, a graphic design studio, applies overhead to jobs on the basis of direct professional labor hours. Overhead was estimated to be $185,000, direct professional labor hours were estimated to be 18,500, and direct professional labor cost was projected to be $370,000. During the year, Beacon incurred actual overhead costs of $192,600, actual direct professional labor hours of 19,200, and actual direct labor costs of $384,000. By year-end, the firm's overhead was