The following information relates to ABC Manufacturing Company for the month of June 2021.

Plant capacity 480 000 machine hours

Normal level of production 432 000 machine hours

Budgeted level of production 360 000 machine hours

Budgeted manufacturing overhead $2 160 000

Actual manufacturing overhead for the month of $175 000

Actual machine hours used for June 2021 35 000

What would be the amount of underapplied or overapplied overhead at the end of the month if overhead rates were calculated based on practical capacity, normal capacity and budgeted capacity respectively