Heathcote Corporotion is a manufacturer that uses job-order costing. The company closes out any overapplied or underappled overhead to Cost of Goods Sold at the end of the yeat. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of the year \$ 546,000 Estimated direct labor-hours at the beginning of the year 42,000 direct tabor-hours Results of operations: iours Manufacturing overhead is averapplied or underapplled by: $5,000 Underapplied $5,000 Overapplied $186,000 Underapplled $186,000 Overapplied