Baker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most $97,650 and 3,100 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $99,850 and actual direct labor-hours were 2,850 recent year, the company based its predetermined overhead rate on total estimated overhead of The overhead for the year was: (Round your intermedlate calculations to 2 decimal places.) $10,075 underapplied O$7875 underapplied O $7,875 overapplied $10.075 overapplied