Sutherland Company listed the following data for 2019: Budgeted factory overhead $2,196,000 Budgeted direct labor hours 90,000 Budgeted machine hours 51,500 Actual factory overhead 2,201,500 Actual direct labor hours 84,200 Actual machine hours 45,100 If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is (round calculations to 2 significant digits)?