7800 overlapped7800 underapplied27800 underapplied27800 overapplied

The following accounts are from last year's books at Sharp Manufacturing 43 Raw Materials Work In Fepress Debit Credit Debit Credit Balance (b ) 157,600 Balance 524, 468 (a) 173,000 133, 806 15,400 171, 609 219,008 Finished Goods Manufacturing Overhead Debit Credit Debit Balance (R) 478,009 23,800 (e) 219,608 (f) 524, 400 27,800 46, 400 159, 600 7,808 Cost of Goods Sold Debit Credit (B ) 478,900 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