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Looney Corp. applies overhead on the basis of machine hours. For 2 0 2 4 , Looney estimated $ 8 6 6 , 0 0

Looney Corp. applies overhead on the basis of machine hours. For 2024, Looney estimated $866,000 of overhead costs and 81,000 machine hours.
Actual overhead incurred in 2024 was $843,200, and actual machine hours were 86,300. What was the amount of over- or underapplied overhead in 2024? If overapplied, enter as a positive number. If underapplied, enter as a negative number.
Use at least two decimal places in your predetermined overhead rate.
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