8 00 Minstrel Manufacturing uses a job order costing system During one month, Minstrel purchased $190,000 of raw materials on credit issued materials to production of $213,000 of which $12,000 were indirect. Minstrel incurred a factory payroll of $157,000, of which $22,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel incurred total overhead costs of $194,100 during the month, compute the amount of under- or overapplied overhead Multiple Choice $8.400 under applied O $37100 overapplied O $8,400 overspplied $37300 underapplied $41,400 overapplied