Calculator A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $242,400 and direct labor hours would be 48,480. Actual factory overhead costs incurred were $258,965, and actual direct labor hours were 53,951. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year? a $10,790 overapplied b. $269,755 overapplied c. $10,790 underapplied d. $27,355 underapplied