Larned Corporation recorded the following transactions for the just completed month. a. $71,500 in raw materials were requisitioned for use in production. Of this amount, $61,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $112,500 were incurred. Of this amount, $100,200 was for direct labor and the remainder was for indirect labor. c. Additional manufacturing overhead costs of $176,500 were incurred. d. A total of $187,500 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for the mont