In managing the operations of Carla Vista Foods, Margaret was trying to determine the total cost of producing its world$-$famous chicken noodle soup. She understood MOH costs were a large portion of the company's costs, as they were budgeted at $$569,000$ this year. At year$-$end, Carla Vista Foods' applied MOH $($under normal costing$)$ totaled $$499,000,$ despite incurring $$543,500$ in actual MOH cost this year.

Had Carla Vista Foods under$-$ or overapplied its MOH cost this year? By how much?

Carla Vista Foods had its MOH cost this year by $