The following information is available for a custom manufacturer.

Inventories Costs incurred for the period

Raw materials, beginning $ $38,200$ Raw materials purchases $ $18,660$

Work in process, beginning $12,600$ Direct materials used $43,650$

Finished goods, beginning $8,950$ Direct labor used $23,000$

Cost of goods manufactured $95,490$ Factory overhead $($actual$)$

Cost of goods sold $($not considering over$-$ or underapplied overhead$)83,400$ Indirect materials used $9,500$

Sales $100,200$ Indirect labor used $16,600$

Predetermined overhead rate based on direct materials used $80\%$ Other overhead costs $4,500$

Complete the T$-$accounts for each of the three inventory accounts using the data provided in the above table.

Compute overapplied or underapplied overhead.