Assume (1) estimated total manufacturing overhead cost = $100,000. (2) estimated total amount of the allocation base = 20,000 direct labor hours, (3) the total direct labor hours actually worked during the period = 21,200, and (4) the total manufacturing overhead actually incurred during the period is $103.000. What is the total amount of underapplied or overapplied overhead for the period? Multiple Choice $5,000 overapplied $3,000 underapplied $3,000 overapplied Multiple Choice $5,000 overapplied $3,000 underapplied $3,000 overapplied $5,000 underopplied