The following accounts are from last year's books at Sharp Manufacturing 474,000 na1 156,800 Dal 521,200 Bal 133,400 170, 800 217,000 521,200 47,200 14.200 217,000 23,400 (e 27,400 158,800 474,000 arp uses job-order costing and appliles manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead over Multiple Choice $7,400 overapplied $27400 underapplied $7,400 underapplied $27,400 overapplied