For 2019, Franklin Manufacturing uses machine-hours as the only overhead cost-allocation base. The estimated manufacturing overhead costs are $300,000, estimated direct labour hours are 60,000 and estimated machine hours are 50,000. The actual manufacturing overhead costs are $420,000, actual direct labour hours are 70,000 and actual machine hours are 60,000. What was Franklin's overapplied or underapplied overhead during the year? $60,000 underapplied $70,000 underapplied $60,000 overapplied $70,000 overapplied