Freeman Company uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead would be $150,000 and direct labor hours would be 10,000. The actual figures for the year were $186,000 for manufacturing overhead and 12,000 direct labor hours. The cost records for the year will show: over applied overhead of $30,000. underapplied overhead of $30,000. underapplied overhead of $6.000. overapplied overhead of $6,000. Harrell Company uses a predetermined overhead rate based on direct labor hours to manufacturing overhead to jobs. At the beginning of the year estimated its total manufacturing overhead cost $400,000 and its direct labor- hours at 100,000 hours. The actual overhead cost incurred during the year was $350,000 and the actual direct labor hours incurred on jobs during the year was 90,000 hours. The manufacturing overhead for the year would be: $10,000 under applied. $10,000 over applied $50,000 under applied. $50,000 over applied. Carlo Company uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. The company estimated manufacturing overhead at $255,000 for the year and direct labor-hours at 100,000 hours. Actual manufacturing overhead costs incurred during the year totaled $270,000. Actual direct labor hours were 105,000. What was the over applied or under applied overhead for the year? $2, 250 over applied. under applied. $15,000 over applied. $15,000 under applied