A company estimated 109,500 direct labor hours and $862,113 in overhead. The actual overhead was $814,787, and there were 109,005 direct labor hours. How much is overhead under or over-applied? Round to the nearest penny, two decimal places. Enter an overapplied overhead as a negative amount. For example, if it is overapplied by 500.00, the input would be -500.00 do not use parenthesis.