Neptune Inc. uses a standard cost system and has the following information for the most recent month, April: Actual direct labor hours (DLHs) worked 17,000 Standard DLHs allowed for good output produced this period 18,000 Actual total factory overhead costs incurred $ 45,400 Budgeted fixed factory overhead costs $ 10,800 Denominator activity level, in direct labor hours (DLHs) 15,000 Total factory overhead application rate per standard DLH $ 2.70 The total underapplied or overapplied factory overhead in April for Neptune, Inc., to the nearest whole dollar, was