The following cost data relate to the manufacturing activities of Brown Company during the just-completed year:
Direct labour cost	$49,849
Depreciation, factory	$9,606
Insurance, office	$10,488
Utilities, factory	$7,415
Indirect labour	$8,612
Raw materials, beginning inventory	$9,576
Raw materials, ending inventory	$10,475
Raw materials Purchase	$40,479
Property taxes, factory	$8,649
Work in process, beginning inventory	$9,579
Work in process, ending inventory	$10,487
POHR	$6.00
Total machine-hours recorded for the year:	4,950
The company uses a predetermined overhead rate to apply overhead cost to production.
All raw materials were direct materials,no indirect material used.
Required: Compute the amount of under-applied or over-applied overhead cost for the year.
Round your answer to the nearest dollar