During 2022, Swifty Manufacturing expected Job No. 59 to incur $360000 of overhead cost, $580000 of direct materials cost, and $180000 in direct labor cost. Swifty applied overhead based on direct labor cost. Actual production required overhead cost of $290000, $600000 in direct materials used, and $240000 in direct labor. All of the goods were completed. What is the amount of over- or underapplied overhead? $190000 underapplied $70000 overapplied $190000 overapplied $70000 underapplied