On January 1, VYLGHA946 Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 12,000. VYLGHA946's actual machine hours for the year were 28,710. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the VYLGHA946's books reveal following actual results, Advertising Expense $6,200 (31D77671) Direct Labor $24,000 Purchases of Raw Materials $13,000 Rent, Factory Building $66,200 Indirect Labor $52,200 Sales Commissions $6,400 Utilities, Factory $11,300 Maintenance, Factory Equipment $8,100 CEO Salary $5,200 Depreciation, Factory Equipment $13,900 Q. What is VYLGHA946's amount of over- or under-applied OH? (Enter just the amount.) A$