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 = 21,000, 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 $2,000 overapplied $2,000 underapplied $2,000 overapplied O $2,000 underapplied ( O $4,000 underapplied ( ) O $4,000 overapplied