Rist corporation uses a predetermined overhead rate based on machine-hours to apply manufacturing overhead to jobs. the corporation estimated that it would incur $255,000 in manufacturing overhead during the year and that it would work 100,000 machine-hours. the corporation actually worked 105,000 machine-hours and incurred $270,000 in manufacturing overhead costs. by how much was manufacturing overhead underapplied or overapplied for the year? (round your intermediate calculations to 2 decimal places.)