13 2002745) Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $320,000, and direct labor costs to be $160,000. Actual overhead costs for the year totaled $349,000, and actual direct labor costs totaled $181,000. At year-end, Factory Overhead account is: Multiple Choice Overapplied by $13,000. Overapplied by $181,000 Underappiled by $13,000 Overapplied by $21,000