Estimated manufacturing overhead was $$112,500$ and estimated direct labor costs for the year were $$125,000.$ During the year, actual manufacturing overhead was $$107,400$ and actual direct labor cost was $$120,000.$ How much was the over$-$ or underapplied manufacturing overhead for the year, assuming manufacturing overhead is applied based upon direct labor cost incurred?

$$600$ overapplied.

$$600$ underapplied.

$$0.$

$$25,933$ overapplied.