Ime left 0:55:5 Yista Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The company estimated manufacturing overhead at $510,000 for the year and direct labor-hours at 100,000 hours. Actual manufacturing overhead costs incurred during the year totaled $540,000. Actual direct labor-hours were 105,000. What was the overapplied or underapplied overhead for the year? $30,000 overapplied O b. $30,000 underapplied Oc. $4,500 overapplied Od. $4,500 underapplied