Sunshine Corp. uses a predetermined overhead rate of $18 per direct labor hour, which is based on estimated total manufacturing cost of $457,200 and an estimated activity level of 25,400 direct labor hours. Sunshine actually incurred $473,000 of manufacturing overhead and 26,000 direct labor hours. The amount of over- or under-applied manufacturing overhead for the period was: $5,000 over-applied $5,000 under-applied $15,800 under-applied $15,800 over-applied.