12. A company uses direct labor-hours as the allocation base in its predetermined overhead rate. At the beginning of the erhead was $40,000. At the r, the estimated direct labor-hours were 1,600 hours and the total estimated manufacturing ov end of the year, actual direct labor-hours for the year were 1,400 hohead for the year? was $36,000. What is the amount underapplied manufact A. $6,000 underapplied B. $3,000 overapplied C. $9,000 overapplied D. $1,000 underapplied E. None of the above head for the year nt of overapplied or underapplied manufacturing overhead for the year