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 $243,900 and 8,900 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $244,800 and actual direct labor-hours were 6,000 The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $80,400 underapplied $80,400 overapplied $79,500 underapplied $79,500 overapplied