Aright 5 tar incocporated is a job order manufacturer. The compony uses a predetermined overhead rate based on direct iabor hours to apply oyerhead io individual jobs. For the current year, estimated direct labor hours were 121,000 and estimated factory overhead was $822,800. The fallawing information was for September. Job X was completed during September, while Job Y was started but not finished. The underapplied or overapplied overhead for September is