Sandross, Inc. applies overhead based on direct labor cost using a job-order costing system. The company estimated the following annual amounts: Estimated manufacturing overhead $42.000 Estimated direct labor 1,600 hours at $15 per hour Actual amounts for the year were: Actual manufacturing overhead $44,000 Actual direct labor 1,550 hours at $16 per hour How much is over or underappled overhead? O $600 underapplied $2,000 underapplied $3,313 underapplied O $1,419 underapplied