A manufacturing firm uses a single plant-wide overhead allocation rate for overhead. It was established at the beginning of the period that the overhead rate used for allocation to jobs was $18.65 per direct labor hour. During the period, 15776 direct labor hours where actually worked. The company incurred actual overhead of $278767 during the period.

Required: Determine how much overhead was either overapplied or underapplied during the period. If overhead was underapplied during the period, enter you answer as a credit (negative number), if overapplied, enter as a debit (positive number).