On January 1. Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 20,000. actual machine hours for the year were 25,053. The company uses job-order costing with machine hours as the allocation base. At the end of the year, they books reveal following actual results: Advertising Expense $6,500 Direct Labor $83,000 Purchases of Raw Materials $43,400 Rent, Factory Building $81,200 Indirect Labor $61,700 Sales Commissions $5,400 Utilities, Factory $17,400 Maintenance, Factory Equipment $12,000 CEO Salary $5,700 Depreciation, Factory Equipment $16,500 Q) What is amount of over-or under-applied OH ? (Enter just the amount.) A) $