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 $243,000 and 8,000 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,200 and actual direct labor-hours were 5,700. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $69,834 underapplied $71,034 underapplied $69,834 overapplied $71,034 overapplied