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 $32,320 2,020 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 1,210 and 1,200, respectively. The actual manufacturing overhead was $47,160. What is the amount of the under-or overapplied manufacturing overhead