Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 12,900 hours and the total estimated manufacturing overhead was $295,410. At the end of the year, actual direct labor-hours for the year were 12,400 hours and the actual manufacturing overhead for the year was $279,840. Overhead at the end of the year was: (Round your Intermediate calculations to 2 decimal places.) O $4120 underapplied O $9120 overapplied O $4120 overapplied O $9120 underapplied