Lucky Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year:

Estimated total manufacturing overhead at the beginning of the year	$546,000
Estimated direct labor-hours at the beginning of the year	42,000	direct labor-hours

Actual direct labor-hours	47,000	direct labor-hours
Manufacturing overhead:
Indirect labor cost	$152,000
Other manufacturing overhead costs incurred	$454,000
Cost of goods manufactured	$1,569,000
Cost of goods sold (unadjusted)	$1,458,000

Manufacturing overhead is overapplied or underapplied by: