A: $5,000 overapplied

B: $186,000 underapplied

C: $5,000 underapplied

D: $186,000 overapplied

A: $26,000 underapplied

B: $6,000 underapplied

C: 26,000 overapplied

D: $6,000 overapplied

Heathcote Corporation is a manufacturer that uses job -order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $546,000 42,000 direct labor-hours Results of operations: Actual direct labor-hours Manufacturing overhead: 47,e00 direct labor hours Indirect labor cost Other manufacturing overhead costs incurred $ 152,000 $ 454,00e $1,569,800 $1,458,0ee Cost of goods manufactured Cost of goods sold (unadjusted) Manufacturing overhead is overapplied or underapplied by