Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,940 hours and the total estimated manufacturing overhead was $530,948. At the end of the year, actual direct labor-hours for the year were 21,850 hours and the actual manufacturing overhead for the year was $530,948. Overhead at the end of the year was:

Multiple Choice

• $2,228 overapplied

• $2,228 underapplied

• $2,178 underapplied

• $2,178 overapplied