During 2022 , Sheffield Manufacturing expected Job 59 to cost $278000 of overhead, $498000 of material, and $200000 in labour. Sheffield applied overhead based on direct labour cost. Actual production required an overhead cost of $267000,$554000 in materials used; and $222000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead? $41580 under-applied $11000 over-applied $11000 under-applied $41580 over-applied