Mackinaw Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 19,200 actual direct labor-hours and incurred $138,000 of actual manufacturing overhead cost. They had estimated at the beginning of the year that 17,100 direct labor-hours would be worked and $136,800 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 O O O overapplied by $15,600 underapplied by $15,600 overapplied by $1,200 underapplied by $1,200 26