Durham Company uses a job-order costing system. The following transactions took place last year: a. Raw materials requisitioned for use in production, $46,000 (75% direct and 25% indirect b. Factory utility costs incurred, $15,200. c. Depreciation recorded on plant and equipment, $29,200. Three-fourths of the depreciation relates to factory equipment, and the remainder relates to selling and administrative equipment d. Costs for salaries and wages were incurred as follows: 46,000 Direct labor Indirect labor 18,600 10,600 Sales commissions Administrative salaries 31,000 e. Insurance costs incurred, $4.200 (75% relates to factory operations, and 25% relates to selling and administrative activities). f Miscellaneous selling and administrative expenses incurred, $18,600 g. Manufacturing overhead was applied to production. The company applies overhead on the basis of 140% of direct labor cost. h. Goods that cost $136,000 to manufacture according to their job cost sheets were transferred to the finished goods warehouse. i. Goods that had cost $126,000 to manufacture according to their job cost sheets were sold for $212,000. Required: 1. Determine the underapplied or overapplied overhead for the year. Overhead under applied 5.950