The following calendar year information about the Tahoma Corporation is available on December 31: Advertiing Expense $28,800 Depreciation of factory equipment 42,320 Depreciation of office equipment 10,800 Direct Labor 142,600 Factory utilities 36,650 Interest expense 6,650 Inventories January 1: Raw materials 3,450 Goods in Process 17,250 Finished goods 35,650 Inventories December 31: Raw materials 2,300 Goods in process 20,700 Finished goods 31,050 Raw materials purchased 132,450 Rent on factory building 41,400 Indirect labor 51,750 Sales commisisons 16,500 The company applies overhead on the basis of 125% of direct labor costs. Calculate the amount of over- or underapplied overhead