During 2019,Sheridan Companyexpected Job no. 59 to cost $600000of overhead, $530000of materials, and $400000in labor.Sheridanapplied overhead based on direct labor cost. Actual production required an overhead cost of $325000, $600000in materials used, and $250000in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead?