applied overhead to Cost of Goods S Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $481,250 35,000 direct labor-hours Results of operations: Actual direct labor-hours Manufacturing overhead Indirect labor con other manufacturing overhead coate intre . 3 40,000 direct labor-HOUES 210.000 505,000 Manufacturing overhead is overapplied or underapplied by: $165,000 Overapplied $94.000 Underapplied $165,000 Underapplied $94.000 Overapplied b