Kirkaid Company recorded the following transactions for the just completed month: a. $86.000 in raw materials were requisitioned for use in production. Of this amount, $73,000 was for direct materials and the remainder was for indirect materials b. Total labor wages of $110,000 were incurred. Of this amount, $108,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $198,000 were incurred d. A total of $219,000 in manufacturing overhead was applied to jobs Required: Determine the underapplied or overapplied overhead for the month