For the month of April, Samuels, Inc. recorded the following transactions: a $106,000 in raw materials were requisitioned for use in production of this amount $83,000 was for direct materials and the remainder was for indirect materials.! b. Total labor wages of $130,000 were incurred. Of this amount, $116,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $208,000 were incurred. d. A total of $249,000 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for April