Jones Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 20,000.

Jones actual machine hours for the year were 26,450

The company uses job-order costing with machine hours as the allocation base.

At the end of the year, the AQDMCO457's books reveal following actual results:

Advertising Expense $9,700

Direct Labor $23.700

Purchases of Raw Materials $18,600

Rent, Factory Building $66,300

Indirect Labor $38.400

Sales Commissions $9,600

Utilities, Factory $15,000

Maintenance, Factory Equipment $6,100

CEO Salary $9,700

Depreciation, Factory Equipment $14.000

Q: What is Jones amount of over- or under-applied OH?