COBA Company listed the following data for the current year:

Budgeted factory overhead	$1,044,000
Budgeted direct labor hours	69,600
Budgeted machine hours	24,000
Actual Factory overhead	$1,037,400
Actual labor hours	72,600
Actual machine hours	23,600

If overhead is applied based on direct labor hours, the overapplied/underapplied overhead amount is $______, and it is over/under

Over/Under________-applied.