Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $189,000 of raw materials on credit, Issued materials to production of $215,000 of which $10,000 were Indirect. Minstrel incurred a factory payroll of $159,000, of which $20,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel incurred total overhead costs of $198,600 during the month, compute the amount of under or overappiled overhead: Multiple Choice $29,800 under oplied 33.900 underppled $8.500 overspoed 199.500 overoplied