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

Raw Materials
Bal	0	(b)	155,600
(a)	168,000
	12,400

Work In Process
Bal	0	(f)	516,400
(b)	132,800
(c)	169,600
(e)	214,000
	0

Finished Goods
Bal	0	(g)	468,000
(f)	516,400
	48,400

Manufacturing Overhead
(b)	22,800	(e)	214,000
(c)	26,800
(d)	157,600
			6,800

Cost of Goods Sold
(g)	468,000

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?

Multiple Choice

• $6,800 underapplied

• $6,800 overapplied

• $26,800 underapplied

• $26,800 overapplied