Mackinaw Manufacturing Corporation uses a predetermined overhead rate based on direct labor hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 17,500 actual direct labor-hours and incurred $148.300 of actual manufacturing overhead cost. They had estimated at the beginning of the year that 16,300 direct labor hours would be worked and S146700 of manufacturing overhead costs incurred. The Corporation had calculated a predetermined overhead rate of $9 per direct labor-hour. The Corporation's manufacturing overhead for the year was: Multiple Choice underreplied by $10300 overed by $10.100 undeplied by $1600 o ved by 11600 Multiple Choice underapplied by $10,100 ces overapplied by $10,100 underapplied by $1,600 overapplied by $1,600