costs for the current period. The company had no beginning inventories.

$\backslash$table$[[\backslash$table$[[$GIBSON CORPORATION$],[$PRODUCTION AND UNIT COST DATA$],[$FOR CURRENT PERIOD$]],,4],[\backslash$table$[[$Units Sold$],[$Units Produired$]],,50,000],[$Units Produced,,$60,000],[$Direct Materials,$$,12\mathrm{.}00],[$Direct Labor,$$,18\mathrm{.}00],[$Manufacturing Overhead $(60\%$ variable$),$$$,25\mathrm{.}00],[\backslash$table$[[$Selling and Administrative Costs $(60\%$ fixed$)],[$Selling Price$]],$$$,15\mathrm{.}00],[$Selling Price,$$,100\mathrm{.}00]]$

The company has a normal capacity of $55,000$ units per period. The actual total fixed manufacturing overhead was equal to the budgeted amount and the actual variable manufacturing overhead per unit was equal to the budgeted amount per unit. Any under$-$ or overapplied manufacturing overhead is considered insignificant. The unit selling and administrative costs are based on units sold.

What is the under$-$ or overapplied manufacturing overhead for the period?