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Moizahn Corporation is a manufacturer that uses job-order costing. The conpany closes out any overapplied or underapplied oveiheod to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: Estimated total nanufacturing overhead at the beginning of the year Estinated direct labor-houes at the beginning of the year 5481,25035,edirectlabor-hours Manufacturing overhead is overapplied or underapplied by. (Do not round your intermediote calculetions.) Mutiegie Choice 504000 Qverappled Nultiple Choice $94,000 Overopplied $165,000 Underapplied \$165,000 Overapplied \$94,000 Underappled