Solar World Incorporated is a job$-$order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours are $146,000$ and estimated factory overhead is $$1,051,200.$ The following information is for September. Job X was completed during September, while Job Y was started but not finished.

September $1,$ inventories:

Materials $ $25,300$

Work$-$in$-$process $($All Job X$)54,700$

Finished goods $106,900$

Materials purchases $ $170,000$

Direct materials requisitioned:

Job X $ $75,300$

Job Y $69,300$

Direct labor hours:

Job X $8,300$

Job Y $6,800$

Labor costs incurred:

Direct labor $($$$7\mathrm{.}30$ per hour$)$ $ $110,230$

Indirect labor $40,100$

Factory supervisory salaries $12,400$

Rental costs:

Factory $ $10,600$

Administrative offices $4,500$

Total equipment depreciation costs:

Factory $ $11,700$

Administrative offices $4,100$

Indirect materials used $ $30,100$

The underapplied or overapplied overhead for September is: