Best Mode uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11,200 hours and the total estimated manufacturing overhead was $259,840. At the end of the year, actual direct labor-hours for the year were 10,800 hours and the actual manufacturing overhead for the year was $246,280. Overhead at the end of the year was: $4.280 Underapplied $4.280 Overapplied $9.280 Overapplied $9,280 Underapplied