Bayest Manufacturing Corporation uses a predetermined ovethead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 59,000 actual direct labor-hours and incurred $472,000 of actual manufacturing overhead cost. The Corporation had estimatid that it would work 61,200 direct labor-hours during the year and incur $410,040 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was: Mulepie Onoice underappled by $61960 unserappled by 576700 overapoled by $61,950 coverappled by 576,700