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 $235,930 and direct labor hours would be 47,184. Actual factory overhead costs incurred were $245,842, and actual direct labor hours were 51,217. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? Oa. $20,165 underapplied Ob. 510.243 underapplied c. 5256,085 overapplied Od. 310,245 verupplied