he following information is for a typical month for a manufacturing company:

A total of $100,000 of raw materials into placed into production. Of that amount, $80,000 were direct materials and the rest were indirect materials.

A total of $124,000 was paid in wages. The direct labor wages were $113,000 and the rest was for indirect labor.

Other manufacturing overhead costs for the month totaled $205,000.

The company applied $246,000 in manufacturing overhead to jobs during the month.

Required:

Compute the underapplied or overapplied overhead for the month.