A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $385,696 and direct labor hours would be 48,212. Actual factory overhead costs incurred were $410,957, and actual direct labor hours were 53,510. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? Oa. S42,384 underapplied Ob. $17,123 overapplied Oc. $428,080 overapplied Od. $17,123 underapplied