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Beckner Inc. is a joborder manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individualjobs- For the current yea r, estimated direct labor hours are 133,000 and estimated factory overhead is $284,200. The following information is for September. Job X was completed during September, while Job '1" was started but not finished. September 1, inventories: Materials $ 24,000 Hork-inprocess (All Job X} 53,400 Finished goods 105,600 Materials purchases $152,000 Direct materials requisitioned: Job K $ 304,000 Job 1'I" 58,000 Direct labor hours: Job 3-: Laos Job v 5,500 Labor costs incurred: Direct labor {$0.00 per hour) $ 25,000 Indirect labor 24,200 Factory supervisory salaries 11,100 Rental costs: Factory $ 0,300 dministrative offices 3,200 Total equipment depreciation costs: Factory $ 10,400 dministrative offices 2,800 Indirect materials used $ 12,800 I The underapplied or overapplied overhead for September is