Muster Corporation had the following inventories at the beginning and end of January: (Click the icon to view the inventories.) The following additional manufacturing deta was avalable for the month of Jaruary. (Click the icon to view the odditional data.) Muster Corpora5on applies factory (manutacturing) overhead at a rate of 30% of direct manufacturing labor cost, and any overnlocated or undernifocated factory overtead in delerred unti the end of the year. Muster's balance in its factary overhead control account at the end of January was 1. $10,000 overalliocated. 2. $14,000 underallocated. 3. $10,000 underallocated. 4. $14,000 overallocated. Muster Corporation had the following inventories at the begining and end of January: (Click the icon to viow the inventories.) The following additional manufacturing data was avalable for the manth of January. (Click the licon to view the additional data.) Muster Corporation applies factory (manutacturing) overhead at a rale of 30% of direct manufacturing labor cost, and any overallocated of underallockled factory overhead is deferred until the end of the year. Muster's beinnce in its faclery overhead control account at the end of January was Data table Data table