Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 60,500 actual direct labor-hours and incurred $532,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 61,800 direct labor-hours during the year and incur $451140 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: Multiple Choice over applied by $90,350 under applied by $90,350 over applied by $80,860 under applied by $80,860