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 134,000 and estimated factory overhead is $804,000. The following information is for September. Job X was completed during September, while Job Y was started but not finished.

September 1, inventories:Materials$24,100Work-in-process (All Job X)53,500Finished goods105,700Materials purchases$158,000Direct materials requisitioned:Job X$74,100Job Y68,100Direct labor hours:Job X7,100Job Y5,600Labor costs incurred:Direct labor ($6.10 per hour)$77,470Indirect labor24,300Factory supervisory salaries11,200Rental costs:Factory$9,400Administrative offices3,300Total equipment depreciation costs:Factory$10,500Administrative offices2,900Indirect materials used$17,900

The underapplied or overapplied overhead for September is: