The following accounts are from last years books at Sharp Manufacturing:

Raw Materials
Debit		Credit
Balance	0	(b)	155,200
(a)	167,000
	11,800

Work In Process
Debit		Credit
Balance	0	(f)	514,800
(b)	132,600
(c)	169,200
(e)	213,000
	0

Finished Goods
Debit		Credit
Balance	0	(g)	466,000
(f)	514,800
	48,800

Manufacturing Overhead
Debit		Credit
(b)	22,600	(e)	213,000
(c)	26,600
(d)	157,200
			6,600

Cost of Goods Sold
Debit		Credit
(g)	466,000

Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead overapplied or underapplied for the year?