Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $244,200 and 9200 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $245,000 and actual direct labor-hours were 6100. The overhead for the year was: (Round your intermediate calculations to 2 decimal places.) $82,306 underapplied $82,306 overapplied $83,106 underapplied O $83,106 overapplied