Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Minstrel incurred a factory payroll of $150,000, paid in cash, of which $40,000 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. If Minstrel Incurred total overhead costs of $167800 during the month, compute the amount of under- or overapplied overhead O $2.800 overapplied. O $17800 underapplied O $2,800 underapplied. $17,800 overapplied. O $57,200 overapplied