Dagostino Corporation uses a job-order costing system. The following data relate to the just completed month's operations.

(1) Direct materials requisitioned for use in production, $154,000

(2) Indirect materials requisitioned for use in production, $45,000

(3) Direct labor wages incurred, $94,000

(4) Indirect labor wages incurred, $119,000

(5) Depreciation recorded on factory equipment, $44,000

(6) Additional manufacturing overhead costs incurred, $83,000

(7) Manufacturing overhead costs applied to jobs, $236,000

(8) Cost of jobs completed and transferred from Work in Process to Finished Goods, $458,000

Use the following T-accounts to answer the following question.

Work In Process
Debit		Credit
Balance	$48,000

Manufacturing Overhead
Debit		Credit

The manufacturing overhead was:

Multiple Choice

$10,000 Underapplied

$10,000 Overapplied

$55,000 Underapplied

$55,000 Overapplied