The following accounts are from last year's books at Sharp Manufacturing Bal (a) (D) Finished Goods Work In Process O() 132.000 169,600 214,000 168,000 12,400 (e) 155,600 Bal (b) (c) (e) 516,400 Bal (f) 468,000 516,400 48,400 Manufacturing Overhead 22.800() 26,00 157,600 (b) (C) (d) 214,000 6.500 (8) Cost of Goods Sold 468,000 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 $26.800 underapped $6.800 underapplied $6.800 ove applied