Shelley Co actual manufacturing overhead was $91,000. They had estimated their overhead to be $90,000 based on 10.000 direct labor hours. If actual Direct Labor required was five percent less than estimated, the result would be that manufacturing overhead was: Underacolied 55,500 Overapplied $5.500 Underappled $3,500 Overapplied $3,500 Neither over nor underapplied