ErgoFurn, Inc. manufactures ergonomically designed computer furniture. ErgoFurn uses a job order costing system. On November 30, the Work in Process Inventory consisted of the following jobs:

Job No.		Item		Units		Accumulated Cost
CC723		Computer caddy		10,000			$500,050
CH291		Chair		8,000			237,810
PS812		Printer stand		12,000			130,000
							$867,860

On November 30, ErgoFurns Direct Materials Inventory account totaled $ 150,000, and its Finished Goods Inventory totaled $ 536,000. ErgoFurn applies manufacturing overhead on the basis of machine hours. The companys manufacturing overhead budget for the year totaled $ 1,890,000, and the company planned to use 126,000 machine hours during the year. Through the first eleven months of the year, the company used a total of 118,000 machine hours, total manufacturing overhead amounted to $ 1,818,700, and Cost of Goods Sold was $ 4,680,000. For the purposes of this problem, ignore year-end disposition of over / under applied overhead. ErgoFurn purchased $638,000 in raw materials in December and incurred the following costs for jobs in process that month:

Job No.		Materials Issued		Machine Hours		Direct Labor Hours		Direct Labor Cost
CC723		$85,000		4,250		9,600		$115,200
CH291		$7,000		650		2,400		$28,800
PS812		$110,000		4,400		14,300		$171,600
DS444		$123,000		2,200		8,700		$104,400

The following jobs were completed in December and transferred to the Finished Goods Inventory:

Job No.		Item		Units
CC723		Computer caddy		10,000
CH291		Chair		8,000
DS444		Desk		5,000

ErgoFurn incurred $172,800 in manufacturing overhead in December. Given that expenditure, was manufacturing overhead under or overapplied for the year? By how much?