Shelley Co. actual manufacturing overhead was $91,000. They had estimated their overhead to be $90,000 based on 10.000 direct Iabor hours. I actual Direct Labor required was five percent less than estimated, the result would be that manufacturing overhead was Underapplied $5.500 Overapplied 55.500 Underapplind $3,500 Overapplied 53,500 Neither over nor underapplied