rich Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct bor-hours were 22,200 hours and the total estimated manufacturing overhead was $594,960. At the end of the year, actual rect labor-hours for the year were 22,150 hours and the actual manufacturing overhead for the year was $594,960. Overhead the end of the year was: (Do not round intermediate calculations.) Multiple Choice $1,390 underapplied $1,340 overapplied $1,390 overapplied $1,340 underapplied