Kirkaid Company recorded the following transactions for the just completed month a. $96,000 in raw materials were requisitioned for use in production. Of this amount, $78,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $120,000 were incurred. Of this amount, $111,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $203,000 were incurred. d. A total of $233,000 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for the month. manufacturing overhead