Estimated manufacturing overhead for the year Estimated direct labor hours for the year $30,000 2,000 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 1,200 and 1,000, respectively. The actual manufacturing overhead was $37,000. What is the total amount of the under- or overapplied manufacturing overhead for both jobs? O $3,000 overapplied O $1,000 underapplied O $7,000 overapplied O $4,000 underapplied