Overhead under/over applied Venus Lid. uses direct labor cost as the activity base. At the beginning of year 2000, Venus Lid. expected annual overhead costs to be E35280, direct material costs to be #10000, and direct labor costs for the year to be E25200. Job 1253 was started in April of 2000. To complete Job 1253, E4800 in direct material costs, and 62800 In direct labor costs were made. The job was completed by November of 2000. At the end of 2000, the company's cost accounting system showed, amongst others, the following data: Cost pool Total costs made In 2000 Direct Materials 10950 Direct Labor 25750 General sales and administration 1390 Production managers salaries 2760 Indirect materials 8900 Depreciation of production facilities 5980 Assume that these are all the relevant costs made. Calculate the value of under- or over-applied overhead in year 2000. [Enter the amount as a positive integer, i.e. 1234, and select overapplied or underapplied from the dropdown menu] Mavt 1 standard function logic vector abc unit