Kirkaid Company recorded the following transactions for the just completed month: a. $94,000 in raw materials were requisitioned for use in production. Of this amount, $77,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $118,000 were incurred. Of this amount, $110,000 was for direct labor and the remainder was for indirect labor C. d. A total of $232,000 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for the month 6 2 2 5