Ziggy Corp. is a job lot manufacturer. The budget for the month of June calls for 4,000 direct labor hours to be worked. Budgeted overhead is $80,000 with a predetermined rate of $20 per hour. Overhead is applied based on actual direct hours worked. Actual direct hours were 8,200 and actual overhead spending was $160,000. What was the under applied or over applied overhead for the month of June? Over applied is shown as a negative number.