For Eckstein Company, the predetermined overhead rate is 122% of direct labor cost. During the month, Eckstein incurred $102,000 of factory labor costs, of which $81,800 is direct labor and $20,200 is indirect labor. Actual overhead incurred was $103,996.

Compute the amount of manufacturing overhead applied during the month.

Manufacturing overhead applied

Determine the amount of under- or overapplied manufacturing overhead.