During the first quarter of 2022, Blossom Company reports the following: 1. Estimated overhead $ 221,260 2. Actual overhead $ 219,500 3. Estimated labour costs $ 170,200 4. Actual labour costs $ 174,300 The company allocates its overhead on the basis of direct labour cost. Calculate the over-applied or under-applied manufacturing overhead. Actual manufacturing overhead $ ta Applied manufacturing overhead $ Manufacturing overhead $