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 $$239,700$ and $4,700$ estimated direct labor$-$hours. Actual manufacturing overhead for the year amounted to $$242,000$ and actual direct labor$-$hours were $4,600.$

The overhead for the year was:

Multiple Choice

$$5,100$ overapplied

$$7,400$ overapplied

$$5,100$ underapplied

$$7,400$ underapplied