Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 22,040 hours and the total estimated manufacturing overhead was $555,408. At the end of the year, actual direct labor-hours for the year were 21,700 hours and the actual manufacturing overhead for the year was $538,222. Overhead at the end of the year was: (Do not round intermediate calculations.) Multiple Choice $8,618 overapplied $8,568 underapplied $8,618 underapplied $8,568 overapplied LBC Corporation makes and sells a product called Product WZ. Each unit of Product WZ requires 3.5 hours of direct labor at the rate of $14.00 per direct labor-hour. Management would like you to prepare a Direct Labor Budget for June. The company plans to sell 34,000 units of Product WZ in June. The finished goods inventories on June 1 and June 30 are budgeted to be 560 and 140 units, respectively. Budgeted direct labor costs for June would be: Multiple Choice $1,664,170 $468.500 $1,645,420 $1,682,920