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 = 21,400, 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 $6,000 overapplied $4.000 overopplied O O $6,000 overapplied O O $4,000 overapplied O $6,000 underapplied $4.000 underapplied