Beckner 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 are $133,000$ and estimated factory overhead is $$784,700.$ The following information is for September. Job X was completed during September, while Job Y was started but not finished.

September $1,$ inventories:

Materials $ $24,000$

Work$-$in$-$process $($All Job X$)53,400$

Finished goods $105,600$

Materials purchases $ $157,000$

Direct materials requisitioned:

Job X $ $74,000$

Job Y $68,000$

Direct labor hours:

Job X $7,000$

Job Y $5,500$

Labor costs incurred:

Direct labor $($$$6\mathrm{.}00$ per hour$)$ $ $75,000$

Indirect labor $24,200$

Factory supervisory salaries $11,100$

Rental costs:

Factory $ $9,300$

Administrative offices $3,200$

Total equipment depreciation costs:

Factory $ $10,400$

Administrative offices $2,800$

Indirect materials used $ $17,800$

The underapplied or overapplied overhead for September is:

Multiple Choice

$$2,350$ underapplied.

$$1,450$ underapplied.

$$950$ underapplied.

$$2,350$ overapplied.

$$950$ overapplied.