Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,920 hours and the total estimated manufacturing overhead was $526,080. At the end of the year, actual direct labor-hours for the year were 21,800 hours and the actual manufacturing overhead for the year was $526,080. Overhead at the end of the year was Multiple Choice $2.930 overapplied $2,930 underapplied $2.880 underapplied $2.880 overapplied