Marter Corporation applies manufacturing overhead on the basis of machine$-$hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $$135,850.$ Actual manufacturing overhead for the year amounted to $$145,000$ and actual machine$-$hours were $5,660.$ The company's predetermined overhead rate for the year was $$24\mathrm{.}70$ per machine$-$hour.

The overhead for the year was:

$$5,198$ overapplied

$$3,952$ underapplied

$$3,952$ overapplied

$$5,198$ underapplied