The Prestige Company, which utilizes job-order costing, uses a predetermined overhead rate based on machine hours to apply both variable and fixed manufacturing overhead to jobs. Estimates for the month of April are as follows: Total manufacturing overhead (fixed and variable) $24,000 Machine hours 8,000 Actual results for April were: Total manufacturing overhead (fixed and variable) $22,000 Machine hours 7,800 The balance in the manufacturing overhead control account at the end of April will indicate the overhead was (enter o for overapplied or U for underapplied) by s