Estimated manufacturing overhead for the year	$ 37,950
Estimated direct labor hours for the year	2,300

Two jobs were worked on during the year: Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,380 and 1,150, respectively. The actual manufacturing overhead was $46,500.

What is the amount of the under- or overapplied manufacturing overhead? Overhead is applied on the basis of direct labor hours.

$960 underapplied.

$4,755 underapplied.

$8,550 overapplied.

$3,605 overapplied.