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Jackson Inc If Overhead Is Applied Based on Machine Hours, the Overapplied/underapplied

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Jackson Inc. listed the following data for 2019:  Budgeted factory overhead $1,271,000 Budgeted direct labor hours 82,000 Budgeted machine hours 41,000 Actual factory overhead 1,201,000 Actual direct labor hours 86,300 Actual machine hours 39,400\begin{array}{lr}\text { Budgeted factory overhead } & \$ 1,271,000 \\\text { Budgeted direct labor hours } & 82,000 \\\text { Budgeted machine hours } & 41,000 \\\text { Actual factory overhead } & 1,201,000 \\\text { Actual direct labor hours } & 86,300 \\\text { Actual machine hours } & 39,400\end{array} If overhead is applied based on machine hours, the overapplied/underapplied overhead is:


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