Joes Boots uses a job-order costing system and applies manufacturing overhead cost to boots using direct labor hours. The PDOR was based on a formula that estimates $846,000 of total manufacturing overhead for an estimated activity level of 17,000 direct labor hours. Joes year-end records include the following:

Direct labor hours are 20,000 Manufacturing overhead cost of $676,000.

Calculate the over(under)application of manufacturing overhead.

Provide overapplication as a positive value, and underapplication as a negative. Round your answer to 2 d.p. Do not round intermediary calculations.