Mackinaw Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 18,200 actual direct labor-hours and incurred $134,500 of actual manufacturing overhead cost. They had estimated at the beginning of the year that 16,600 direct labor-hours would be worked and $132,800 of manufacturing overhead costs incurred. The Corporation had calculated a predetermined overhead rate of $8 per direct labor-hour. The Corporation's manufacturing overhead for the year was O overapplied by $11,100 O underapplied by $11,100 overapplied by $1,700 O underapplied by $1,700