Avalanche Manufacturing Co$.$ has an expected overhead cost to be $$840,000$ for the year. They also estimate that the machine usage will be $200,000$ hours for the year.They apply manufacturing overhead to jobs on the basis of machine hours used. During the year, $$998,400$ of overhead costs are actually incurred and $236,000$ machine hours are actually worked.Is the overhead over$-$ or under$-$applied at December $31?$ What is the amount?