The law firm of Tilton and Henderson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during June: 

June 4. Charged 490 hours of professional (lawyer) time to the Rucker Co. breech of contract suit to prepare for the trial, at a rate of $160 per hour. 
8. Reimbursed travel costs to employees for depositions related to the Rucker case, $19,800. 
12. Charged 180 hours of professional time for the Rucker trial at a rate of $300 per hour. 
16. Received invoice from consultants Wenzel and Lachgar for $51,400 for expert testimony related to the Rucker trial. 
24. Applied office overhead at a rate of $75 per professional hour charged to the Rucker case. 
30. Paid secretarial and administrative salaries of $35,700 for the month. 
30. Used office supplies for the month, $12,100. 
30. Paid professional salaries of $190,900 for the month. 
30. Billed Rucker $289,100 for successful defense of the case. 

. How much office overhead is over- or underapplied? Enter your answer as a positive number. 
. How much office overhead is over- or underapplied? Enter your answer as a positive number.