Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $640,000, and direct labor costs to be $320,000. Actual overhead costs for the year totaled $653,000, and actual direct labor costs totaled $358,000. At year-end, Factory Overhead account is: Multiple Choice Neither overappiled nor underapplied. Overapplied by $38,000. Overopplied by $358,000. Underapplied by $63,000. Overapplied by $63,000