Malcolm Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs.

On september 1, the estimates for the month were:
Manufacturing overhead	$17,625
Direct labor-hours	14,100
During september, the actual results were:
Manufacturing overhead	$19,125
Direct labor-hours	12,800

The cost records for September will show: (Round your intermediate calculations to 2 decimal places.)

	Under applied manufacturing overhead of $1,500
	Under applied manufacturing overhead of $3,125
	Overapplied manufacturing overhead of $1,500
	Overapplied manufacturing overhead of $3,125