Media, Inc., an advertising agency, applies overhead to jobs on the basis of direct professional labor hours. Predetermined overhead for the year was $$10$ per professional labor hours. During the year, Media incurred actual overhead costs of $$146,000,$ and actual direct professional labor hours of $14,500.$

By year$-$end, the firm's overhead was which of the following?

Group of answer choices

$$1,000$ underapplied

$$1,000$ overapplied

$$4,000$ underapplied

$$4,000$ overapplied

$$5,000$ underapplied