Comet Company reported the following costs during the period: Direct materials 5 77.000 Sales commissions 5-30,000 Factory depreciation $ 24,000 Direct labor $190,000 Indirect labor $ 60,000 Indirect materials $ 12.000 Other factory related costs $125,000 Comet applies manufacturing overhead to jobs using a predetermined rate based on a formula that estimated $200,000 of manutacturing overhead for an estimated actuaty level of 5160,000 direct labor dollars. Over or under-applied manufacturing overhead for the period is closest to A $21,000 under applied 3.537,500 over-applied $16,500 over-applied Co $30,000 over-applied