Applying overhead
The following information is provided:

Estimated manufacturing overhead $690,000
Estimated machine hours 46,000
Actual machine hours worked 50,000

Actual costs incurred:
Indirect materials $170,000
Indirect labor 230,000
Utilities 120,000
Insurance 100,000
Rent 80,000

Calculate the amount of overapplied or underapplied overhead

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Applied OH= $50000*150(predetermined OH rate)
Applied OH= $750000
Predertimined OH rate= $690000/46000

Actual OH= Indirect materials $170,000+Indirect labor 230,000+Utilities 120,000+Insurance 100,000+Rent 80,000
Actual OH= $700000

Over-applied/Under-applied OH= $700000 Actual OH - $750000 Applied OH
Over-applied OH= $50000