During the year, a firm's direct labor costs were $$127,000.$ The firm applies overhead at the rate of $75$ percent of direct labor costs. The

firm's actual overhead costs for the year were $$98,300.$

What was the amount of overhead applied?

Did the firm have overapplied or underapplied overhead for the year?

What was the amount of overapplied or underapplied overhead? $($Input the amount as positive value.$)$