Crinks Corporation uses direct labor-hours in determining its job order costing predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 10,000 hours and the total estimated manufacturing overhead was $250,000.

At the end of the year, actual direct labor-hours for the year were 11,000 hours and the actual manufacturing overhead for the year was $265,720. Overhead at the end of the year was therefore:

Group of answer choices

$4,280 under applied

$4,280 over applied

$9,280 under applied

$9,280 over applied