Just completed year: Overapplied or underapplied over imated total manufacturing overhead at the beginning of the year timated direct labor-hours at the beginning of the year $481,250 35,000 direct labor-hours sults of operations: Actual direct labor-hours Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred 40,000 direct labor-hours 210,000 505,000 Manufacturing overhead is overapplied or underapplied by: a $165,000 Overapplied b. $94.000 Underapplied $165,000 Underapplied d. $94.000 Overapplied Moving to another question will save this response