Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,960 hours and the total estimated manufacturing overhead was $535,824. At the end of the year, actual direct labor-hours for the year were 21,900 hours and the actual manufacturing overhead for the year was $535,824. Overhead at the end of the year was Multiple Choice $1,464 underapplied $1,514 overapplied $1,514 underapplied $1,464 overapplied