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 $98,560 and 3,200 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $100,410 and actual direct labor-hours were 3,000.

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 $98,560 and 3,200 estimated direct labor hours. Actual manufacturing overhead for the year amounted to $100,410 and actual direct labor-hours were 3,000. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) O $6.160 underapplied O 6160 over applie O $8,010 lied O $8,010 overapplied