Bard Manufacturing uses a job order cost accounting system. During one month Bard purchased $190,000 of raw materials on credit; issued materials to production of $213,000 of which $12,000 were indirect. Bard incurred a factory payroll of $157,000, paid in cash, of which $22,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 140% of direct labor cost. If Bard incurred total overhead costs of $194,100 during the month, compute the amount of under- or overapplied overhead:

Anserws: $25,700 overapplied, $37,100 underapplied, $5,100 underapplied., $5,100 overapplied., $37,100 overapplied.