Required Information [The following Information applies to the questions displayed below] The Gilster Company, a machine tooling firm, has several plants. One plant. located In St. Cloud. Minnesota, uses a job order costing system for its batch production processes. The St. Cloud plant has two departments through which most Jobs pass. Plant-wide overhead, which includes the plant manager's salary. accounting personnel. cafeteria, and human resources, Is budgeted at $200.000. During the past year actual plantwide overhead was $187.000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Cloud plant for the past year are as follows. Department A Department B Budgeted department overhead (excludes plantwide overhead) $ 144 806 $ 405, 600 Actual department overhead 168,906 420,800 Expected total activity: Direct labor hours 40 900 16,900 Machine-hours 16,060 45,800 Actual activity: Direct labor hours 41,090 8,460 Machine-hours 16,500 For the coming year, the accountants at the St. Cloud plant are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials $17,500 Direct labor cost: Department A (2,206 hr) 33, 060 Department B (560 hr) 121090 Machine-hour's projected: Department A 160 Department B 1, 260 Units produced 12,606 d. Compute the under- or overapplied overhead for the St Cloud plant for the year. (Round your intermediate calculations to 2 decimal places.) Overapplied