Baker 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 $112,350 and 3,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $114,550 and actual direct labor-hours were 3,400. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.)

$5,410 underapplied

$3,210 underapplied

$5,410 overapplied

$3,210 overapplied