Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 18,000 hours and the total estimated manufacturing overhead was $325,000. At the end of the year, actual direct labor-hours for the year were 17,600 hours and the actual manufacturing overhead for the year was $350,000. Overhead at the end of the year was: $25,000 underapplied $25,000 overapplied $32,222 overapplied $32,222 underapplied