The BCA Company estimated variable factory overhead for the year at $24,000. It actually experienced and incurred variable factory overhead of $30,000 in the same year. The predetermined overhead application rate for this type of overhead had been set at $3 per Direct Labor Hour (DLH) and the firm had estimated working 8000 DLH during the period, but actually ended up working only 7000 DLH during the period. The amount by which variable factory overhead is over-or under-applied is: