During 2022, Swifty Manufacturing expected Job 59 to cost $296000 of overhead, $491000 of material, and $200000 in labour. Swifty applied overhead based on direct labour cost. Actual production required an overhead cost of $260000, $541000 in materials used; and $220000 in labour. All of the goods were completed. How much is the amount of over-/under-applied overhead?

$36000 over-applied

$36000 under-applied

$65600 under-applied

$65600 over-applied