5 Badour Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were 116,000 and estimated factory overhead was $730,800. The following information was for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials Work-in-process (All Job x) Finished goods Materials purchases Direct materials requisitioned: Job x Job Y Direct labor hours: Job x Job Y Labor costs incurred: Direct labor ($6.20 per hour) Indirect labor Factory supervisory salaries Rental costa Factory Administrative offices Total equipment depreciation costs: Factory Administrative offices Indirect materials used $ 9,200 37,600 80,600 $127,000 $ 54,700 40,200 5,200 4,700 $ 61,380 16,400 7,400 $ 8,600 2,400 $ 9,200 2,100 $ 14,600 The underapplied or overapplied overhead for September is