Bayest Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 59,250 actual direct labor-hours and incurred $482,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 61,300 direct labor- hours during the year and incur $416,840 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: Multiple Choice overapplied by $79,100 underapplied by $65,160 O underapplied by $79,100 overapplied by $65,160