During 2012, Cotte Manufacturing expected Job No. 59 to cost $600,000 of overhead, $1,000,000 of materials and $400,000 in labor. Cotte applied overhead based on direct labor cost. Actual production required an overhead cost of $560,000, $1,100,000 in materials used and $440,000 in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead?