At the beginning of the quarter Prospero T. Corporation estimated its total overhead for the quarter to be $200000 and its total machine hours to be 20000. The company's actual machine hours for the quarter were 23860. The company uses job-order costing with machine hours as the allocation base. At the end of the quarter, the books reveal following actual results: Advertising Expense $100000 Direct Labor $90000 Purchases of Raw Materials $130000 Rent, Factory Building $70000 Indirect Labor $60000 Sales Commissions $35000 Utilities, Factory $20000 Maintenance, Factory Equipment $15000 CEO Salary $8000 Depreciation, Factory Equipment $30000 Q: What is the amount of over- or under-applied OH? (Enter just the amount.) A.: $