Acme Cоmpаny аpplies mаnufacturing оverhead cоsts at a rate of 125% of direct labor costs. During the current year, purchases of raw materials are $330,000 and the balance of raw materials inventory decreases $37,000. All raw materials are direct materials. The cost of goods manufactured is $841,000 and the balance of work in process inventory decreases $24,000. Actual manufacturing overhead costs are $242,000. What is the amount of underapplied or overapplied overhead?