QUESTION 3 Ben & Jerry Company uses a predetermined overhead rate is $10 per direct labor hour. They actually incurred and spent $134,000 for manufacturing overhead. If the actual direct labor hours for the period were 13,500 and the estimated direct labor hours were 13,000, by how much is then Jerry Company's manufacturing overhead cost under-applied? Please calculate the dollar value. $1.000 underapplied $4,000 underapplied $4,000 overapplied $1,000 overapplied