During 2020, Crane Manufacturing expected Job 59 to cost $290000 of overhead, $490000 of material, and $200000 in labour. Crane applied overhead based on direct labour cost. Actual production required an overhead cost of $260000, $540000 in materials used; and $220000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead?

$59000 under-applied

$59000 over-applied

$30000 under-applied

$30000 over-applied