Badour Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were 123,300 and estimated factory overhead was $744,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished.
	September 1, inventories:
	Materials						$9,600
	Work-in-process (All Job X)						$40,400
	Finished goods						$86,400
	Materials purchases						$136,700
	Direct materials requisitioned:
	Job X						$57,300
	Job Y						$42,500
	Direct labor hours:
	Job X						5,400
	Job Y						4,900
	Labor cost incurred:
	Direct labor		$6.40	per hour			$65,920
	Indirect labor						$17,400
	Factory supervisory salaries						$7,700
	Rental costs
	Factory						$9,000
	Administrative offices						$2,300
	Total equipment depreciation costs:
	Factory						$9,600
	Administrative offices						$2,100
	Indirect materials used						$15,700
The underapplied or overapplied overhead for September is:
$5,084 overapplied
$5,084 underapplied
$2,784 overapplied
$2,784 underapplied
$3,784 overapplied