Neil corporation applies overhead on the basis of machine hours. At the beginning of the year, Neil estimated that manufacturing overhead costs would total $1,600,000. Neil uses machine hours as its allocation base to distribute overhead costs to jobs and estimated that 400,000 hours would be used, but ultimately only used 396,000 hours during the year. Actual overhead costs incurred during the year were $1,590,000.

By how much would overhead be underapplied or over applied?