For Crane Company, the predetermined overhead rate is 129% of direct labor cost. During the month, Crane incurred $109,000 of factory labor costs, of which $81,400 is direct labor and $27,600 is indirect labor. Actual overhead incurred was $109,306.

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied

$

Determine the amount of under- or overapplied manufacturing overhead.

UnderappliedOverapplied manufacturing overhead

$