4 The following accounts are from last year's books at Sharp Manufacturing Raw Katerials Hork In Process Bal 0 (b) 155,200 Bal 0 (E) 514,800 167,000 11,800 132,600 169,200 213,000 rinished Goods Manufacturing Overbead Bal 0 (g) 466,000 (b) 213,000 22,600 (e) 26,600 514,800 48,800 157,200 Cost of Gooda Sold 466,000 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