Amazon Company recorded the following transactions for the month just completed: $50,000 of raw materials were requisitioned for use in production. Of this amount, $42,000 was for direct materials. Total labor wages of $80,000 were incurred. Of this amount, $65,000 was for direct labor. Additional actual manufacturing overhead costs of $87394 were incurred. Manufacturing overhead was applied at a rate of 150% of direct labor costs. Determine the amount of mis-applied overhead. If it is over-applied, make sure to put a negative sign.