For Eckstein Company, the predetermined overhead rate is 137% of direct labor cost. During the month, Eckstein incurred $104,000 of factory labor costs, of which $85,200 is direct labor and $18,800 is indirect labor. Actual overhead incurred was $121,224. Compute the amount of manufacturing overhead applied during the month. Manufacturing overhead applied Determine the amount of under- or overapplied manufacturing overhead. manufacturing overhead $