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Sutherland Company Listed the Following Data for 2019 If Overhead Is Applied Based on Machine Hours, the Overapplied/underapplied

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Sutherland Company listed the following data for 2019:  Budgeted factory overhead $2,100,000 Budgeted direct labor hours 89,000 Budgeted machine hours 51,000 Actual factory overhead 2,201,000 Actual direct labor hours 83,700 Actual machine hours 48,900\begin{array}{lr}\text { Budgeted factory overhead } & \$ 2,100,000 \\\text { Budgeted direct labor hours } & 89,000 \\\text { Budgeted machine hours } & 51,000 \\\text { Actual factory overhead } & 2,201,000 \\\text { Actual direct labor hours } & 83,700 \\\text { Actual machine hours } & 48,900\end{array} If overhead is applied based on machine hours, the overapplied/underapplied overhead is:


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