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 $254,904 and direct labor hours would be 42,484. Actual factory overhead costs incurred were $313,574, and actual direct labor hours were 54,440. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? Oa. $13,066 underapplied Ob. $71,736 underapplied Oc. $13,066 overapplied Od. $326,640 overapplied