Manatee Manufacturing uses a job order costing system. During the year, the company purchased $198,000 of raw materials on account, used $195,000 of materials in production of which $30,000 were indirect. It incurred factory payroll of $150,000 of which $40,000 was indirect labor. The company's predetermined overhead rate was 150% of direct labor costs. During the year the company incurred total overhead costs of $167,800 What is the amount of under or overapplied overhead? Multiple Choice $57,200 overapplied $2,800 overapplied $2.000 underapplied none of the above