Current Attempt in Progress Sunland Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for the year as follows: $167900 $144000 Actual manufacturing overhead Estimated manufacturing overhead Direct labor incurred Direct labor estimated 2300 hours @ $22 $50600 2400 hours @ $21 - 550400 How much is over-or underapplied overhead at year end? $7300 underapplied 529900 underapplied $23900 overapplied $6000 underapplied