Sawyer Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 57,000 actual direct labor-hours and incurred $345,000 of actual manufacturing overhead cost. The Corporation had estimated 55.000 direct labor hours would occur during the year. It also estimated $330,000 of manufacturing overhead cost would be incurred. The Corporation's manufacturing overhead cost f A overapplied by $15,000 year was 8.underapplied by $15.000 Coverapplied by $3,000 Dunderappled by $3,000