Kirkaid Company recorded the following transactions for the just completed month:

a.	$114,000 in raw materials were requisitioned for use in production. Of this amount, $87,000 was for direct materials and the remainder was for indirect materials.
b.	Total labor wages of $138,000 were incurred. Of this amount, $120,000 was for direct labor and the remainder was for indirect labor.
c.	Additional actual manufacturing overhead costs of $212,000 were incurred.
d.	A total of $261,000 in manufacturing overhead was applied to jobs.

Required:

Determine the underapplied or overapplied overhead for the month