Parker Corporation uses a job costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor hours. Last year, manufacturing overhead costs and direct labor hours were estimated to be $97,680 and 26,400 hours, respectively, for the year. 

In June, Job #461 was completed. Material costs on the job totaled $5,200 and labor costs totaled $2,604 at $6.20 per hour. At the end of the year, it was determined that the company worked 30,800 direct labor hours during the year and incurred $107,660 in actual manufacturing overhead.

Determine the underapplied or overapplied overhead for the year.