The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job-order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant managers salary, accounting personnel, cafeteria, and human resources, is budgeted at $300,000. During the past year, actual plantwide overhead was $288,000. Each departments overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows. Department A Department B Budgeted department overhead (excludes plantwide overhead) $ 159,600 $ 552,000 Actual department overhead 120,000 572,000 Expected total activity: Direct labor hours 36,000 20,000 Machine-hours 19,000 46,000 Actual activity: Direct labor hours 38,000 18,500 Machine-hours 19,800 48,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows. Direct materials $ 24,500 Direct labor cost: Department A (2,800 hr) 42,000 Department B (1,500 hr) 13,200 Machine-hours projected: Department A 160 Department B 1,200 Units produced 8,000

D. Compute the under- or overapplied overhead for the St. Falls plant for the year.