Dexter Corporation uses a standard cost system and applies manufacturing overhead cost to units of product on the basis of standard direct labor-hours (DLHs). Information on Dexter Corporation's manufacturing overhead costs for last period is given below:

Actual hours worked		44,000	DLHs
Standard hours allowed for actual production		42,000	DLHs
Denominator hours used in computing the predetermined overhead rate		38,600	DLHs
Predetermined overhead rate	$	4.40	per DLH
Actual overhead cost incurred	$	180,400

Given these data, the underapplied or overapplied overhead cost for the period would be: