Racer produces high$-$end running shoes and uses a job costing system with normal costing. The company applies overhead based on direct labor hours and deems under$-$ or overapplied overhead to be material in amount. Budgeted and actual amounts for the year are:

$\backslash$table$[[,$Manufacturing Overhead,Direct Labor Cost,Direct Labor Hours$],[$Budgeted amounts,$$129,720,$$$117,500,9,400],[$Actual costs incurred,$131,520,116,160,9,600]]$

What is the balance in Racer's Manufacturing Overhead Control account prior to closing it at year$-$end?

$$1,800$ overapplied

$$960$ overapplied

$$3,279$ underapplied

$$2,740$ underapplied