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

a.	$106,000 in raw materials were requisitioned for use in production. Of this amount, $83,000 was for direct materials and the remainder was for indirect materials.
b.	Total labor wages of $130,000 were incurred. Of this amount, $116,000 was for direct labor and the remainder was for indirect labor.
c.	Additional actual manufacturing overhead costs of $208,000 were incurred.
d.	A total of $249,000 in manufacturing overhead was applied to jobs.

Required:

Determine the underapplied or overapplied overhead for the month.

and calculate the number