Overhead application: Working backward

The Towson Manufacturing Corporation applies overhead on the basis of machine hours. The following divisional information is presented for your review:

Division A

Division B

Actual machine hours

22,500

?

Estimated machine hours

20,000

?

Overhead application rate

$4.50

Actual overhead

$110,000

$4.50

Estimated overhead

?

?

Applied overhead

?

$86,000

Over- (under-) applied overhead

?

$6,500

FIND THE UNKNOWNS FOR EACH OF THE DIVISIONS.