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	$21,760
Direct labor-hours	13,600
During september, the actual results were:
Manufacturing overhead	$23,660
Direct labor-hours	12,200

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

	Under applied manufacturing overhead of $4,140
	Overapplied manufacturing overhead of $1,900
	Overapplied manufacturing overhead of $4,140
	Under applied manufacturing overhead of $1,900