05120 The following cost data relate to the manufacturing activities of Brown Company during the just-completed year: Direct labour cost $54,834 Depreciation, factory $1056? Insurance, ofce $11 ,537 Utilities, factory $8,156 Indirect labour $9,4T3 Raw materials, beginning inventory $10,534 Raw materials, ending inventory $11,523 Raw materials Purchase $44,527 Property taxes, factory $9,514 Work in process, beginning inventory $1053? Work in process, ending inventory $11 ,536 POHR $5.25 Total machine-hours recorded for the year: 10345 The company uses a predetermined overhead rate to apply overhead cost to production. All ravlr materials were direct materialsno indirect material used. Required: Compute the amount of underapplied or overapplied overhead cost for the year. Round your answer to the nearest dollar