MC Qu. 149 Minstrel Manufacturing uses a job order... Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $196,000 of raw materials on credit; issued materials to production of $207,000 of which $18,000 were indirect. Minstrel incurred a factory payroll of $151,000, of which $28,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel incurred total overhead costs of $186,000 during the month, compute the amount of under- or overapplied overhead: