Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $560,000, and direct labor costs to be $280,000. Actual overhead costs for the year totaled $577,000, and actual direct labor costs totaled $314,000. At year-end, Factory Overhead account is: o Overapplied by $51,000. Overapplied by $314,000. O Underapplied by $51,000. O Overapplied by $34,000. Neither overapplied nor underapplied