25 points A company uses a job order cost accounting system. At the beginning of the period, the company's executives estimated that direct labor would be 51,800,000 (180,000 hours at 510/hour) and that factory overhead would be $1,300,000 for the current period. At the end of the period, the records show that there had been 225,000 hours of direct labor and $1,200,000 of actual overhead costs. Using direct labor hours as the allocation base, calculate the undercoverapplied overhead for the period. $425,000 overapplied $100,000 overapplied 5425,000 underapplied $1,050,000 overapplied $100,000 underapplied 51,050,000 underapplied