Selected cost data for Aerial Co for the year are as follows: Estimated overhead cost for the year 150,000 $ Estimated direct labor cost for the year 92,000 Actual manufacturing overhead cost for the year 163,000 Actual direct labor cost for the year 79,000 Aerial Co uses direct labor to apply overhead to jobs. What is the over or under applied overhead for this year? Do not round the predetermined rate -- only round the last computation. Enter over applied as a positive amount and under applied as a negative amount. Round to the nearest whole number, omit commas and dollar signs