Q: what is the corp's amount of over- or under-applied OH?

On January 1, Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 25,000 actual machine hours for the year were 26,416. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the s books reveal following actual results: Advertising Expense $9,100 Direct Labor $80,400 Purchases of Raw Materials \$42,700 Rent, Factory Building $84,700 Indirect Labor $63,200 Sales Commissions $8,900 Utilities, Factory $17,900 Maintenance. Factory Equipment $17,300 CEO Salary $7,000 Depreciation. Factory Equipment $15,400 Q:What 15 amount of over-or under-applied OH ? (Enter just the amount.)