Lamonda Corporation uses a job order cost system. On April 1, the accounts had balances as shown in the T-accounts below:

The following transactions occurred during April:

Purchased materials on account at a cost of $233,370.

Requisitioned materials at a cost of $111,100, of which $16,500 was for general factory use.

Recorded unpaid factory labor of $224,800, of which $43,475 was indirect.

Incurred other costs:

Selling expense	$ 34,100
Factory utilities	24,200
Administrative expenses	50,250
Factory rent	11,200
Factory depreciation	20,300

Applied overhead at a rate equal to 140 percent of direct labor cost.

Completed jobs costing $263,250.

Sold jobs costing $322,770.

Recorded sales revenue (on account) of $513,000.

Required:

3-a. Compute over- or underapplied manufacturing overhead.