Hour at a Time Inc. computes its predetermined overhead rate annually on the basis of direct labour hours. At the beginning of the year, it estimated that its total manufacturing overhead would be $875,000 and the total direct labour would be 50,000 hours. Its actual manufacturing overhead for the year was $925,000 and its actual total direct labour was 52,000 hours.

By how much was manufacturing overhead underapplied or overapplied. (For underapplied answer as positive, for overapplied answer as negative.)

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