For Eckstein Company, the predetermined overhead rate is 130% of direct labor cost. During the month, Eckstein incurred $104,300 of factory labor costs, of which $83,310 is direct labor and $20,990 is indirect labor. Actual overhead incurred was $112,524. Compute the amount of manufacturing overhead applied during the month. Determine the amount of under- or overapplied manufacturing overhead. Manufacturing overhead applied manufacturing overhead $