Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 14,000 hours and the total estimated manufacturing overhead was $319,200. At the end of the year, actual direct labor-hours for the year were 13,600 hours and the actual manufacturing overhead for the year was $305,810. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.)

$9,270 underapplied

$9,270 overapplied

$4,270 overapplied

$4,270 underapplied