minstrel manufacturing uses a job order costing system. during the month, minstrel purchased $190,000 of raw materials on credit; issued materials to production of $213,000 of which $12,000 were indirect. minstrel incurred a factory payroll of $157,000, of which $22,000 was indirect labor. minstrel uses a predetermined overhead application rate of 150% of direct labor cost. if minstrel incurred total overhead costs of $194,100 during the month, compute the amount of under- or overapplied overhead: