Okay, I think the actual in the second one you posted was 330,000 - if not, let me know
330,000-350,000= $20,000 over applied
Changing the numbers again
Estimated total overhead costs - $720,000Estimated total direct labor hours - 180,000Predetermined overhead rate - $4 per direct labor hourLet's assume the following.Actual overhead - $730,000Actual direct labor hours - 190,000
730,000-760,000=$30,000 over applied
The pattern that is develop here is that the over applied is staying constant when the ratios are being held relatively constant.