Brien Corporation uses a job costing system in which Overhead is applied on the basis of Direct Labor Hours (DLH). At the beginning of the year, the company estimated they would incur $240,800 in overhead and 7,000 DLH. At the end of the year, actual overhead was $228,600 and actual DLH were 6,940. How much overhead was over-or-under- applied at the end of the year? O $10,136 under-applied $10,136 over-applied $22,000 over-applied $22,000 under-applied