Nash Company used a predetermined overhead rate during the year just completed of $4 per direct labor hour, based on an estimate of 27000 direct labor hours to be worked during the year. Actual overhead cost and activity during the year were:

Actual Manufacturing overhead costs incurred: $138000

Actual Direct Labor hours worked: 29000 hours

How much was overhead over-applied or under-applied?

Answer as positive if over-applied and negative if under-applied.