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10- Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of 77,250 and 2,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $79,000 and actual direct labor-hours were 2,400. The overhead for the year was: A-3,090 overapplied B- 4,840 underapplied C- 4,840 overapplied D-3,090 underapplied