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There would be a credit balance in the account, but this would represent an overapplied amount, not an underapplied amount.
Overhead was overapplied, but this would be a credit balance in the account.
When the actual costs were incurred, the factory overhead account was debited for $132,000. When the overhead was applied, the account was credited for $140,000 (70% of the $200,000 labor cost). This leaves a credit balance of $8,000 in the account and this represents an overapplied amount since the applied overhead was greater than the actual overhead incurred.
This is incorrect because the account balance would be a credit and this would represent an overapplied amount.