Adams Manufacturing allocates overhead to production on the basis of direct labor costs. At the beginning of the year, Adams estimated total overhead of $410,400; materials of $406,000 and direct labor of $216,000. During the year Adams incurred $433,800 in materials costs, $429,400 in overhead costs and $220,000 in direct labor costs. Compute the amount of under- or overapplied overhead for the year.