Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $198,000 of raw materials on credit issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred actory payroll of $150,000, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 15 incurred total overhead costs of $167,800 during the month, compute the amount of under- or overapplied overhead: ect labor cost. If Minstrel