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Your Company uses a predetermined overhead rate based on direct labor cost. The POR is 80% of direct labor costs. Use the following information to determine by how much the manufacturing overhead cost for the current year will be over or under applied. Direct labor-hours: Estimated for the year................ 24,000 Actual hours worked.................. 19,500 Direct labor cost: Estimated for the year................ $300,000 Actual cost incurred................ $210,000 Manufacturing overhead: Estimated for the year.............. $240,000 Actual cost incurred................... $185,000 Costs eliminated (avoided) by the internal transfers should be O not used in the calculation of the transfer price O added in the calculation of the transfer price O used to calculate opportunity cost when there is no excess capacity O used to calculate opportunity cost when there is excess capacity O subtracted in the calculation of the transfer price