The following accounts are from last year's books at Duck Company: Bal 514,000 Raw Materials 0 (b) 166,500 11,500 (a) 155,000 Bal (b) (c) Work In Process 0 (f) 132,500 169,000 212,500 0 Manufacturing Overhead 22,500(e) 26,500 157,000 Bal 465,000 212,500 (f) Finished Goods O (g) 514,000 49,000 (b) (c) 6,500 19) Cost of Goods Sold 465,000 Duck uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overapplied or underapplied for the year