Muscat company provides you the following details for the year 2018. Predetermined overhead rate and applied are calculated on the basis of machine hours:

Budgeted fixed manufacturing overhead expenses	$50,000
Budgeted variable manufacturing overhead expenses	@ $12 per machine hour
Machine Hours	2,000 Hours
Labor Hours	500 Hours
Actual manufactured overhead expenses	$78,000

Underapplied/ Overhead Manufacturing Overhead cost is equal to: