Sawyer Manufacturing Corporation uses a predetermined overhead rate based labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation 30,000 actual direct labor-hours and incurred $580,000 of actual manu overhead cost. The Corporation had estimated that it would work 29,000 dire hours during the year and incur $551,000 of manufacturing overhead c Corporation's manufacturing overhead cost for the year was: Multiple Choice overapplied by $10,000 underapplied by $19,000 overapplied by $19,000 underapplied by $10,000