The Winston Company estimates that the factory overhead for the following year will be $873,600. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 31,200 hours. The total machine hours for the year were 54,400. The actual factory overhead for the year was $1,545,000. Enter the amount as a positive number.

a. Determine the total factory overhead amount applied.

b. Calculate the over or under applied amount for the year.