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The following accounts are from last year's books at Sharp Manufacturing:

$\backslash$table$[[,,$Raw Mate,erials,,,Work In$,$Proce,$],[,$Debit,,,Credit,,Debit,,Credit$],[$Balance$,,0,($b$),155,800,$Balance,$0,($f$),517,200],[($a$),,168,500,,,,132,900,,],[,,12,700,,,($c$),169,800,,],[,,,,,,214,500,,],[,,,,,,0,,],[,,$Finished,Goods,Credit,,Manufacturin,g Ove,$],[$Balance$,$veort,$0,($g$),,,$Debit,,Credit$],[($f$),,517,200,,469,000,($b$),22,900,($e$),214,500],[,,48,200,,,\backslash$table$[[($c$)],[($d$)]],\backslash$table$[[26,900],[157,800]],,],[,,,,,,,,6,900],[,$Debit,Cost of Goc,oods Sold,Gredit,,,,$],[($g$),,469,000,,,,,,]]$

Sharp uses job$-$order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead overapplied or underapplied for the year?