Larned Corporation recorded the following transactions for the just completed month. a. $71,000 in raw materials were requisitioned for use in production. Of this amount, $62,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $112,000 were incurred. Of this amount, $101,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $175,000 were incurred. d. A total of $188,000 in manufacturing overhead was applied to jobs. Determine the underapplied or over applied overhead for the month