Can you help me solve this general accounting question using the correct accounting procedures?

Watson Industries' accountants estimate total overhead for each month will be $76,000. They will allocate overhead on the basis of direct labor cost. During the current month, 3 jobs were worked on: Job 452| Job 453 | Job 454 Direct labor _ |$48,000| $67,000 | $39,000 Job 452 was completed and sold, Job 453 was completed and Job 454 is still in process. The budgeted direct labor cost for the month was $180,000 and the actual overhead was $71,200. The amount of over-or underapplied overhead for the month was