Mango Company applies overhead based on direct labor costs. For the current year, Mango Company estimated total overhead costs to be $460,000, and direct labor costs to be $230,000. Actual overhead costs for the year totaled $482,000, and actual direct labor costs totaled $259,000. At year-end, Factory Overhead account is Multiple Choice Overapplied by $36,000 Overapplied by $259,000 Underapplied by $36,000 Overapplied by $29.000 Nether overapplied nor underapplied