The following data is for Soft Corporations month of September operations. The company had no inventory in the beginning of the month. WIP FG COGS Total DM $4,100 $13,200 $65,250 $82,550 DL $6,500 $20,250 $91,300 $118,050 MO Applied $8.900 $12,975 $65,625 $87,500 Total $19,500 $46,425 $222,175 $288,100 For September, MO was Overapplied by $15,000. Apple allocates all underapplied and overapplied amounts among the different inventory accounts based on the amount of overhead applied to each account in the month. What is the effect of the end of September adjustment for the overapplied or underapplied overhead?