The following calendar year information about the Tahoma Corporation is available on December 31:

Advertising expense............................................................ $ 28,800

Depreciation of factory equipment....................................... 42,320

Depreciation of office equipment.......................................... 10,800

Direct labor............................................................................ 142,600

Factory utilities....................................................................... 35,650

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................................................................. 35,050

Raw materials purchased...................................................... 132,450

Rent on factory building......................................................... 41,400

Indirect labor.......................................................................... 51,750

Sales commissions............................................................... 16,500

Calculate the amount of over- or under-applied overhead. Please show calculations