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Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $ 2 0 3 , 0 0 0 of raw materials on

Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $203,000 of raw materials on credit; issued materials to production of $200,000 of which $25,000 were indirect. Minstrel incurred a factory payroll of $155,000, of which $35,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel incurred total overhead costs of $190,000 during the month, compute the amount of under- or overapplied overhead:

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