Over$-$ or Underapplied Factory Overhead. Kipper Company made me too available from its accounting records and reports:$($a$)$$$800,000$ estimated factory overhead $=$ $$4$ predetermined factory overhead rate$200,000$ estimated machine hours$($b$)$ During the year, the company used $210,000$ machine hours. Actual factory overhead was $$832,000.$Required: Compute the over$-$ or underapplied factory overhead amount for the year.