On January 1, blank.co Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 10,000. blank.co's actual machine hours for the year were 25,700.

The company uses job-order costing with machine hours as the allocation base.

At the end of the year, the blank.co's books reveal following actual results:

Advertising Expense $5,900

Direct Labor $23,100

Purchases of Raw Materials $14,500

Rent, Factory Building $59,000

Indirect Labor $59,200

Sales Commissions $5,900

Utilities, Factory $14,700

Maintenance, Factory Equipment $9,500

CEO Salary $6,700

Depreciation, Factory Equipment $14,300

Q. What is blank.co's amount of over- or under-applied OH? (Enter just the amount.)

A. $