20.00 points Sawyer Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 55,000 actual direct labor-hours and ncurred $520,000 of actual manufacturing overhead cost. The Corporation had estimated that It would work 52,000 direct labor-hours during the year and Incur $468,000 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: O overapplied by $27.000 O underapplied by $27,000 O underapplied by $25,000 O overapplied by $25,000 26 MacBook Ai FI ES 2 3 4