The Collins Company forecasts that total overhead for the current year will be $11,298,443 and that total machine hours will be 163,471 hours.

The Collins Company forecasts that total overhead for the current year will be $11,298,443 and that total machine hours will be 163,471 hours. Year to date, the actual overhead is $7,725,589 and the actual machine hours are 84,097 hours. If the Collins Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (year to date) the overhead is over/under applied by?