Problem 9 Under ABC, Waco, Inc. provided the following information for June of 2015:

	Estimated Overhead	Expected Activity	Actual Overhead	Actual Activity
Setups	$18,000	50 setups	$19,400	44 setups
Purchase orders	1,050	525 purchase orders	1,230	522 purchase orders
Product testing	3,500	350 tests	3,150	360 tests
Template etching	1,120	28 etchings	1,100	31 etchings
Facilities	20,000	8,000 sq. feet	21,000	8,000 sq. feet
Totals	$43,670		$45,880

How much will overhead be over or under applied as of the end of June using ABC?