Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $412,000, and direct labor costs to be $2,060,000. Actual overhead costs for the year totaled $389,000, and actual direct labor costs totaled $1,830,000. At year-end, Factory Overhead is: Multiple Choice O O O Overapplied by $23.000 O Overapplied by 5194.500 O Underapplied by 523000 O O De w y 146.000 o per under