Kingbird Company uses a standard cost system. Indirect costs were budgeted at $181,800 plus $13 per direct labour hour. The overhead rate is based on 10,100 hours. Actual results were: Standard direct labour hours allowed 8,620 Actual direct labour hours 10,100 Fixed overhead $170,000 Variable overhead $164,000 (d) Calculate the over- or underapplied overhead. Overhead $