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During 2017, Swifty Corporation expected job no. 59 to cost $200,000 of overhead, $410,000 of materials, and $100,000 in labor. Swifty applied overhead based on

During 2017, Swifty Corporation expected job no. 59 to cost $200,000 of overhead, $410,000 of materials, and $100,000 in labor. Swifty applied overhead based on direct labor cost. Actual production required an overhead cost of $195000, $480,000 in materials used, and $130,000 in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead?

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