3 The following accounts are from last year's books at Sharp Manufacturing: 09:44 Raw Materials Mork In Process Debit Credit Debit Credit Balance (a) 0(b) 154,600 Balance. 0 () 512,400 165,500 (b) 132,300 10,900 (c) 168,600 (e) 211,500 0 Finished Goods Manufacturing Overhead Debit Credit Debit Credit Balance (f) 0 (9) 512,400 463,000 (b) (c) 22,300 (e) 211,500 26,300 49,400 (d) 156,600 Cost of Goods Sold Debit Credit (g) 463,000 6,300 Save & Exit Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead overapplied or underapplied for the year?