The folowing information is available for Lock-Tite Company, which produces specia-order security products and uses a job order costing system. Raw materials Work in process Pinished goods 21,300 35,600 63,000 etivitles and information for May Rav naterials purchases (paid with cash) Factory payroll (paid vith cash) Factory overhead 210,000 345,000 tndirect materisls Indirect labor 15,000 o,000 Sales (received in eash) 1,400,000 zedetermined overhead rate based on direet labor cost Determine whether there is over or underapplied overhead 196.200