During 2020, Concord Manufacturing expected Job 59 to cost $280000 of overhead, $496000 of material, and $200000 in labour. Concord applied overhead based on direct labour cost. Actual production required an overhead cost of $271000, $552000 in materials used; and $225000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead? $44000 under-applied $44000 over-applied $9000 under-applied $9000 over-applied