Patrick's Pawfect Pals makes custom canine plushies and uses job order costing to track the cost of each job. As follows is important information needed to help determine the assignment of costs:

Patrick's Pawfect Pals accepts many orders during the period, including orders for Goliath's Goodies and Mastiff's Joy

The company estimates annual overhead costs will be $$75,000$

The company estimates annual direct labor costs will be $$75,000.$

Manufacturing overhead is applied on the basis of direct labor costs.

The company began the period with $$97,000$ of raw materials, a balance of $$60,000$ in the Goliath's Goodies Work in Progress account, and $$82,000$ in the Finished Goods account.

The company purchased $$68,000$ of raw materials during the year.

Payroll expenses incurred were a total of $$80,000.$

Costs for materials used consisted of the following:

A$.$ Direct materials

The Goliath's Goodies job $$25,000.$

The Mastiff's Joy job $$17,000.$

B$.$ Indirect materials totaled $$8,000.$

Costs for Labor incurred consisted of the following:

A$.$ Direct Labor

The Goliath's Goodies job $$17,000$

The Mastiff's Joy job $$17,000$

B$.$ Indirect Labor totaled $$9,000.$

Other manufacturing overhead costs incurred included a total of $$20,000.$

$$20,000$ of the beginning Finished Goods was sold and transferred to the customer.

The Goliath's Goodies job was completed during the year and delivered to the client.

The under$/$over allocated amount was adjusted for appropriately at the end of the period.

By how much was manufacturing overhead underapplied or overapplied? $($If underapplied, show your answer with a negative sign.$)$ Show your answer computed to the nearest dollar.