Juarez, Inc. designs and manufactures custom cabinets. The company uses a job-order costing system, and the allocates overhead at $18 per direct labor hour. Over or underapplied overhead is not material. During May, Juarezs transactions included the following:

Direct labor cost incurred at $15 an hour $5,400

Manufacturing overhead cost incurred 6,800

Direct materials purchased 11,500

Raw materials inventory, beginning 160

Raw materials inventory, ending 280

Sales 23,000

Selling expenses 2,100

Work in process inventory, beginning 220

Work in process inventory, ending 250

How much is over or underapplied overhead for May?