Company B uses a plantwide predetermined overhead rate annually based upon direct labor hours. Refer to the table below and identify the correct statement: Estimated direct labor hours 50,000 Actual direct labor hours 54,0001 Estimated fixed manufacturing overhead $125,000 Estimated variable manufacturing overhead per $2.101 direct labor hour Actual total manufacturing overhead $215,000 Overapplied manufacturing overhead of $33,400 O Overapplied manufacturing overhead of $15,000 Underapplied manufacturing overhead of $33,400 Underapplied manufacturing overhead of $15,000