Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 16,000 hours and the estimated manufacturing overhead was $385, 600. At the end of the year, actual direct hours for the year 15, 400 hours and the actual manufacturing overhead for the year $366, 500. Overhead at the end of the year was: $4, 580 underapplied $4, 580 overapplied $9, 580 overapplied $9, 580 underapplied