Denominator hours for May		17,000
Actual hours worked during May		16,000
Standard hours allowed for May		14,000
Flexible budget fixed overhead cost	$	51,000
Actual fixed overhead costs for May	$	54,000

Dickey Company had total underapplied overhead of $17,000. Additional information is as follows:

Variable Overhead:
Applied based on standard direct labor hours allowed	$48,000
Budgeted based on standard direct labor hours	44,000

Fixed Overhead:
Applied based on standard direct labor hours allowed	$34,000
Budgeted based on standard direct labor hours	31,000

What is the actual total overhead for the period?