(LO 2) Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $380,000, and direct labor costs to be $190,000. Actual overhead costs for the year totaled $406,000, and actual direct labor costs totaled $214,000. At year-end, Factory Overhead account is: Multiple Choice Overapplied by $22,000 Overapplied by $214,000. Underapplied by $22,000