The Following Calendar Year Information About the Tahoma Corporation Is

The following calendar year information about the Tahoma Corporation is available on December 31:
$$\begin{array} { l r } \text { Advertising expense } & \$ 28,800 \\\text { Depreciation of factory equipment } & 42,320 \\\text { Depreciation of office equipment } & 10,800 \\\text { Direct labor } & 142,600 \\\text { Factory utilities } & 35,650 \\\text { Interest expense } & 6,650 \\\text { Inventories, January 1: } & \\\quad \text { Raw materials } & 3,450 \\\quad \text { Goods in process } & 17,250 \\\quad \text { Finished goods } & 35,650 \\\text { Inventories, December 31: } & \\\quad \text { Raw materials } & 2,300 \\\quad \text { Goods in process } & 20,700 \\\quad \text { Finished goods } & 31,050 \\\text { Raw materials purchases } & 132,450 \\\text { Rent on factory building } & 41,400 \\\text { Indirect labor } & 51,750 \\\text { Sales commissions } & 16,500\end{array}$$
The company applies overhead on the basis of 125% of direct labor costs. Calculate the amount of over- or underapplied overhead.