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

a.	$98,000 in raw materials were requisitioned for use in production. Of this amount, $79,000 was for direct materials and the remainder was for indirect materials.
b.	Total labor wages of $122,000 were incurred. Of this amount, $112,000 was for direct labor and the remainder was for indirect labor.
c.	Additional actual manufacturing overhead costs of $204,000 were incurred.
d.	A total of $245,000 in manufacturing overhead was applied to jobs.

Required:

Determine overapplied overhead for the month.