Midwest Corporation has provided the following data concerning manufacturing overhead for 2023 Estimated manufacturing overhead for the year $39,520 Estimated direct labor hours for the year 2,080 Midwest applies manufacturing overhead on the basis of direct labor hours. Two jobs were worked on during the year. Job A-101 and Job A-102. The number of direct labor-hours spent on Job A-101 and Job A-102 were 1,240 and 1,800. respectively. The actual manufacturing overhead was $77,640. What is the amount of the under-or overapplied manufacturing overhead? $5,200 underapplied $15,100 overapplied $19,880 underapplied $34,900 overapplied