correct answer?

Blossom Company uses a job order cost system and applies overhead to production on the basis of direct labor costs. On January 1 , 2022, Job 50 was the only job in process. The costs incurred prior to January 1 on this job were as follows: direct materials $24,800, direct labor $14,880, and manufacturing overhead $19,840. As of January 1, Job 49 had been completed at a cost of $111,600 and was part of finished goods inventory. There was a $18,600 balance in the Raw Materials Inventory account on January 1. During the month of January, Blossom Company began production on Jobs 51 and 52 , and completed Jobs 50 and 51 . Jobs 49 and 50 were sold on account during the month for $151,280 and $195,920, respectively. The following additional events occurred during the month 1. Purchased additional raw materials of $111,600 on account. 2. Incurred factory labor costs of $86,800. 3. Incurred manufacturing overhead costs as follows; depreciation expense on equipment \$14,880; and various other manufacturing overhead costs on account $19,840. 4. Assigned direct materials and direct labor to jobs as follows. 5. Assigned indirect materials of $21,080 and indirect labor of $24,800. What is the amount of over- or underapplied overhead