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 $241,200 and 6,200 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $243,000 and actual direct labor-hours were 5,100. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) Multiple Choice $42,810 underapplied $44,610 underapplied $42,810 overapplied $44,610 overapplied