Fairwood Corporation used a predetermined overhead rate this year of $$3$ per direct labor$-$hour, based on an estimate of $30,000$ direct labor$-$hours to be worked during the year. Actual costs and activity during the year were:

Actual manufacturing overhead cost incurred

$$91,000$

Actual direct labor$-$hours worked

$31,000$

How much was the overapplied or underapplied manufacturing overhead for the year?

Multiple Choice

$$ $$1,000$ underapplied

$$ $$1,000$ overapplied