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During 2022, Sheridan Manufacturing expected Job 59 to cost $270000 of overhead, $509000 of material, and $200000 in labour. Sheridan applied overhead based on direct

During 2022, Sheridan Manufacturing expected Job 59 to cost $270000 of overhead, $509000 of material, and $200000 in labour. Sheridan applied overhead based on direct labour cost. Actual production required an overhead cost of $262000, $552000 in materials used; and $238000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead?

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