The Glister Company, a machine tooling firm, has several plants. One plant, located in St. Cloud, Minnesota, uses a job order costing system for its batch production processes. The SL Cloud plant has two departments through which most jobs pass. Plant-wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $200,000. During the past year, actual plantwide overhead was $183,000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from The St. Cloud plant for the past year are as follows. Department Departments Budgeted department overhead (excludes plantwide overhead) $ 120,000 $ 300,000 Actual department overhead 125,000 Expected total activity Direct labor hours 38.000 10,000 Machine-hours 15,000 44,000 Actual activity: Direct labor hours 3,600 Machine-hours 15.500 46,000 323.000 40,000 For the coming year, the accountants at the St Cloud plant 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. 517.000 33,000 11,000 Direct materials Direct Tabor cost: Department A (2.200 hr) Department (500) Machine-hour's projected Department Departments units produced 150 11,000 d. Compute the under-or overapplied overhead for the St. Cloud plant for the year. (Round your intermediate calculations to 2 decimal places.)