Rowlf's Piano Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. Estimated and actual data for direct labour and manufacturing overhead for last year are as follows: Direct labour hours: Manufacturing Overhead: Budgeted 700,000 dlh $840,000 Actual 650,000 dlh $750,000 The manufacturing overhead for Rowlf Company last year was: overapplied by $90,000 underapplied by $90,000 overapplied by $30,000 underapplied by $30,000