Stellar Sound, Inc., which uses a job-order costing system, had two jobs in process at the start of 20x1: job no. 64 ($84,000) and job no. 65 ($53,300). The following information is available:

1. The company applies manufacturing overhead on the basis of machine hours (based on practical capacity). Budgeted overhead and machine activity for the year were anticipated to be $840,000, and 16,000 hours, respectively.
2. The company worked on four jobs during the first quarter. Direct materials used, direct labor incurred, and machine hours consumed were as follows:

   Job No.	Direct Material					Direct Labor					Machine Hours
   64		$	21,000				$	35,000					1,200
   65								22,000					700
   66			44,000					65,000					2,000
   67			15,000					8,800					500

3. Manufacturing overhead during the first quarter included charges for depreciation ($33,600), indirect labor ($60,100), indirect materials used ($5,000), and other factory costs ($139,700).
4. Stellar Sound completed job no. 64 and job no. 65. Job no. 65 was sold on account, producing a profit of $34,800 for the firm.

How much was manufacturing overhead underapplied for the first quarter of the year? (Do not round intermediate calculations.)