H&M allocates overhead to production on the basis of direct labor costs. At the beginning of the year, H&M estimated total overhead of $396,000; materials of $410,000 and direct labor of $220,000. During the year H&M incurred $418,000 in materials costs, $413,200 in overhead costs and $224,000 in direct labor costs. Compute the amount of under-dr overapplied overhead for the year. $17,200 overapplied $4,800 underapplied $10,000 overapplied O $17,200 underapplied. O $10,000 underapplied