Cretin Enterprises uses a predetermined overhead rate of $21.70 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $173,600 of total manufacturing overhead for an estimated activity level of 8,000 direct labor-hours. period. The company incurred actual total manufacturing overhead costs of $174,500 and 8,230 total direct labor-hours during the Required: 1. Determine the amount of underapplied or overapplied manufacturing overhead for the period. Manufacturing overhead Answer is complete but not entirely correct. overapplied by 178,591