Answer:
$738 Under applied 
Explanation:
Calculation for Overhead at the end of the year 
First step is to calculate for the POR using this formula 
POR=Total estimated manufacturing overhead/Estimated direct labor-hours
Let plug in the formula 
POR=$540,708/21,980 hours
POR=$24.6/DLH
Second step is to Calculate for the applied Overhead using this formula 
Applied overhead =Actual direct labor-hours ×POR
Let plug in the formula 
Applied overhead =21,950 hours×$24.6/DLH
Applied overhead=$539,970
The last step is to for the Overhead at the end of the year 
Using this formula 
Ending Overhead =Actual manufacturing overhead -Applied overhead 
Let plug in the formula 
Ending overhead =$540,708-$539,970
Ending overhead=$738 Under applied 
Therefore the Overhead at the end of the year will be $738 Under applied due to the debit balance.