Over- or Underapplied Overhead. Normal annual capacity for Greencroft Company is 48,000 units, with pro¬ duction rates being level throughout the year. The October budget shows fixed factory overhead of $1,440 and an estimated variable factory overhead rate of $2.10 per unit. During October, actual output was 4,100 units, with a total factory overhead of $9,000. LO6 Required: Calculate the over- or underapplied overhead for October.