Midwest Corporation has provided the following data concerning manufacturing overhead for 2020: Estimated manufacturing overhead for the year Estimated direct labor hours for the year $60,480 2,240 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 1,320 and 3.400. respectively. The actual manufacturing overhead was $158.920. What is the amount of the under-or overapplied manufacturing overhead? Multiple Choice $8,300 underapplied $23.900 overapplied $31.480 underapplied