Estimated manufacturing overhead cost at the beginning of the year: $100,000 Estimated direct labor hours at the beginning of the year: 10,000 Actual manufacturing overhead cost incurred during the year: $118,000 Actual direct labor hours worked during the year: 11,000 Based on the above information, the cost record of the company will show: Select one: a. the underapplied overhead of $18,000 b. the overapplied overhead of $8,000 c. underapplied overhead of $8,000 d. the overapplied overhead of $18,000