Kirkaid Company recorded the following transactions for the just completed month: a. $122,000 in raw materials were requisitioned for use in production. Of this amount, $91,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $146,000 were incurred. Of this amount, $124,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $216,000 were incurred. d. A total of $276,000 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for the month.