7. The following cost data relate to the manufacturing activities of CDE Company during the just completed year: The company uses a predetermined overhead rate of $30 per machine-hour to apply overhead cost to jobs. A total of 10,600 machine-hours were used during the year. Please choose the amount of underapplied or overapplied overhead cost for the year. ( 8 points) A. Manufacturing overhead underapplied $82,000 B. Manufacturing overhead underapplied $100,000 C. Manufacturing overhead overapplied $150,000 D. Manufacturing overhead overapplied $182,000