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The following cost data relate to the manufacturing activities of Chang Company during thejust completed year: Manufacturing overhead costs incurred: Indirect materials $ 15,600 Indirect labor 136,000 Property taxes, factory 8,600 Utilities, factory 76,000 Depreciation, factory 250,700 Insurance, factory 10,600 Total actual manufacturing overhead costs incurred $497.500 other costs incurred: Purchases of raw materials (both direct and indirect) $406,000 Direct labor cost $ 66,000 Inventories: Raw materials, beginning $ 20,600 Raw materials, ending $ 30,600 Work in process, beginning $ 40,600 Work in process, ending $ 70,600 [ The company uses a predetermined overhead rate of $25 per machine-hour to apply overhead cost to jobs. A total of 20,300 machine-hours were used during the year. Compute the amount of underapplied or overapplied overhead cost for the year. overhead cost $ 10,000