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 $394,101 and direct labor hours would be 43,789. Actual factory overhead costs incurred were $435,387, and actual direct labor hours were 50,392. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? Oa. $18,141 underapplied Ob. $59,427 underapplied Oc. $18,141 overapplied Od. $453,528 overapplied