The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Finished Goods ele) (b) 155, see Bal (a) 468,00 516,400 Bal (f) 168, eee 12,400 Work In Process (4) 132,see 169,600 214,000 Bal (b) (0) (e) 516,400 48,400 214,000 (b) (c) (d) Manufacturing Overhead 22.800(e) 26,800 157,600 6.800 Cost of Goods 501d 468,000 (8) Sharp 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? Multiple Choice $26800 underapplied O 56 800 underapplied $6.500 overappled