Osborn Manufacturing uses a predetermined overhead rate of $19.40 per direct labor-hour. This predetermined rate was based on a cost formula that estimates $256,080 of total manufacturing overhead for an estimated activity level of 13,200 direct labor-hours.

The company incurred actual total manufacturing overhead costs of $251,000 and 12,700 total direct labor-hours during the period.

Required:
1.	Determine the amount of underapplied or overapplied manufacturing overhead for the period.