Sutherland Company listed the following data for 2019: Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual ourect labor hours Actual machine hours $2,286,000 90,000 40,000 2,300,300 85,200 38,000 If overhead is applied based on machine hours, the overapplied/underapplied overhead is (round calculations to 2 significant digits)