Crich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 21,860 hours and the total estimated manufacturing overhead was $511,524. At the end of the year, actual direct labor-hours for the year were 21,650 hours and the actual manufacturing overhead for the year was $511,524. Overhead at the end of the year was:

Multiple Choice

$4,964 overapplied

$4,964 underapplied

$4,914 underapplied

$4,914 overapplied