Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $195,000 of raw materials on credit, Issued materials to production of $208,000 of which $17,000 were Indirect. Minstrel Incurred a factory payroll of $152,000, pald In cash, of which $27,000 was Indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel Incurred total overhead costs of $185,000 during the month, compute the amount of under-or overapplied overhead: O $33,000 overapplied. O $2,500 overapplied. O $2,500 underapplied. O $43,000 overapplied. O $33,000 underapplied