Sawyer Manufacturing Corporation uses a predetermined overhead rate based on direct

labor$-$hours to apply manufacturing overhead to jobs. Last year, the Corporation worked

$41,000$ actual direct labor$-$hours and incurred $$624,000$ of actual manufacturing

overhead cost. The Corporation had estimated that it would work $39,000$ direct labor$-$

hours during the year and incur $$585,000$ of manufacturing overhead cost. The

Corporation's manufacturing overhead cost for the year was:

Multiple Choice

underapplied by $$9,000$

overapplied by $$30,000$

underapplied by $$30,000$

overapplied by $$9,000$