The following accounts are from last year's books at Sharp Manufacturing Raw Materials bebit Work In Process Credit bebit Credit Balance (a) 510,000 O (6) 164 000 10.000 154,000 Balance (b) (c) Finished Goods (f) 132,000 168.000 210,000 0 Manufacturing Overhead 22,000 (e) 26,000 156 000 Dabir Credit Debit Credit Balance 09) 210,000 510 000 50 000 460.000 (6) (c) d) 6 000 Cost of Goods Sold Debit Credit 460 000 Shop uses job order casting and applies manufacturing overhead to jobs based on drect labor costs What is the manufacturing overhead overapplied or underapplied for the year