Obiena Manufacturing Inc uses a job-order costing system. During the month materials purchased on credit amounted to 198,000; the raw materials issued to the production amounted to 195,000 of which 50,000 were indirect. Factory payroll incurred amounted to 370,000, paid in cash, of which 50,000 was indirect labor. The firm uses a predetermined overhead application rate of 120% of direct labor cost. Total overhead costs incurred during the month amounted to 372,800. The amount of OVER (UNDER) APPLIED OVERHEAD amount to _____________.

** INDICATE in the solution sheet whether MOH is OVERAPPLIED or UNDERAPPLIED. CAUTION: If the answer is UNDERAPPLIED encode the minus sign before the numerical answer. Do not place any spaces.