Question 21 Lister Corporation is a manufacturer that uses job-order costing. The company coses out any overapped or underapplied overhead to Cost of Goods Sold at the end of year. The company has supplied the following data for the just completed year Estimated total manufacturing overhead at the beginning of the year $624,000 Examated direct labor-hours at the begining of the year 30,000 direct labor-hours Results of operations Actual direct labor-hours Manufacturing Overhead:) 36.000 hours direct labor- $131,000 Indirect labor cost Other manufacturing overhead costs incurred $ 543,000 Based on this information, manufacturing overhead would have been O underapplied $2,000 O underappled 98,000 O overapplied: 98.000 O overapplied $2.000 for the period by $