Assume (1) estimated total manufacturing overhead cost = 100,000, (2) the estimated total amount of the allocation base = 20,000 direct labor hours, (3) the total direct labor hours actually worked during the period = 22,000, and (4) the total manufacturing overhead actually incurred during the period is $103,000 What s the total amount of underapplied or overapplied overhead for the period? $9,000 overapplied $7,000 overapplied $9,000 underapplied $7,000 underapplied