Kirkaid Company recorded the following transactions for the just completed month: a. $92,000 in raw materials were requisitioned for use in production. Of this amount, $76,000 was for direct materials and the remainder was for indirect materials. b. Total labor wages of $116,000 were incurred. Of this amount, $109,000 was for direct labor and the remainder was for indirect labor. c. Additional actual manufacturing overhead costs of $201.000 were incurred. d. A total of $231,000 in manufacturing overhead was applied to jobs. Required: Determine the underapplied or overapplied overhead for the month. manufacturing overhead