Check 4 Required information Part 4 of 6 [The following information applies to the questions displayed below.] The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Cloud, Minnesota, uses a job order costing system for its batch production processes. The St. Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $400,000. During the past year, actual plantwide overhead was $387,000. Each department's eBook overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. Department A Department B Print Budgeted department overhead (excludes plantwide overhead) $ 108,800 $ 473,000 Actual department overhead 125,000 485,000 Expected total activity: References Direct labor hours 54, 000 25, 000 Machine-hours 17, 000 55, 000 Actual activity: Direct labor hours 56, 500 24, 100 Machine-hours 17, 800 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials $22, 400 Direct labor cost: Department A (3,000 hr) 45,000 Department B (1, 800 hr) 11, 600 Machine-hours projected: Department A 250 Department B 1, 200 Units produced 9,000d. Compute the under- or overapplied overhead for the St. Cloud plant for the year. (Round your intermediate calculations to 2 decimal places.) Overapplied