Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $207,000 of raw materials on credit; issued materials to production of $204,000 of which $21,000 were indirect. Minstrel incurred a factory payroll of $159,000, paid in cash, of which $31,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel incurred total overhead costs of $182,000 during the month, compute the amount of under- or overapplied overhead: