Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $300, 000, and direct labor costs to be $150, 000. Actual overhead costs for the year totaled $330, 000, and actual direct labor costs totaled $170, 000. At year-end, Factory Overhead account is: Overapplied by $10, 000 Overapplied by $170, 000. Underapplied by $10, 000