The following Information is for a typical month for a manufacturing company A total of $90,000 of raw materials into placed into production, or that amount, $75,000 were direct materials and the rest were Indirect materials A total of $114,000 was paid in wages. The direct labor wages were $108,000 and the rest was for indirect labor Other manufacturing overhead costs for the month totaled $200,000 The company applied $230,000 in manufacturing overhead to jobs during the month Required: Compute the underapplied or overapplied overhead for the month manufacturing overhead