Robinson Company manufactures a line of lightweight running shoes. CEO George Robinson estimated that the company would incur $4,160,000 in manufacturing overhead during the coming year. When Robinson Company uses direct labor hours as its manufacturing overhead application base, predetermined overhead rate is $16/DLH and when it uses machine hours as its manufacturing overhead application base, predetermined overhead rate is $10.40/MH. Additionally, he estimated the company would operate at a level requiring 260,000 direct labor hours and 400,000 machine hours. At the end of the year, Robinson Company had worked 255,000 direct labor hours, used 410,000 machine hours, and incurred $4,173,000 in manufacturing overhead. Using direct labor hours as the application base, was manufacturing overhead under- or overapplied for the year? By how much? Manufacturing overhead by $ underapplied overapplied