Baka Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $245,100 and 10,100 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $245,600 and actual direct labor-hours were 6,400. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $89,772 underapplied $90,272 underapplied $89,772 overapplied $90,272 overapplied