Madison Inc. is an Advertising Agency that uses a job-order cost system. Madison applies overhead to jobs based on direct professional labor hours. At the beginning of the year, overhead was estimated to be $75,000, direct professional labor hours were estimated to be 15,000, and direct professional labor cost was projected to be $225,000. During the year, Madison incurred actual overhead of $80,000, actual direct labor hours of 14,500, and actual direct labor cost of $222,000. What was Madisons over- or under-applied overhead during the year?