During 2007, Henderson Company applies overhead using a job order costing system using a rate of $12 per direct labor hours. Estimated direct labor hours for the year were 150,000, estimated overhead for the year was $1,800,000. Actual direct labor hours for 2007 were 140,000 and actual overhead was $1,700,000.

What is the amount of under or over applied overhead for the year?

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