XYZ Company applies overhead to jobs using direct labor cost as the activity. For the current year, XYZ's estimated overhead was $144,600 while the actual overhead cost totaled $136,60. For the current year, XYZ's estimated direct labor cost was $24,60 and its actual direct labor cost amounted to $22,90. For the year, overhead was: under-applied by $9,000 under-applied by $5,000 under-applied by $4,000 over-applied by $9,000 over-applied by $5,000 over-applied by $4,000