The following accounts are from last year's books at Sharp Manufacturing: Balance (a) Balance (f) (g) Debit Debit Debit Raw Materials 0 (b) 173,000 15,400 Finished Goods 0 (g) 524,400 46,400 Cost of Goods Sold 478,000 Credit Credit Credit 157,600 Balance (b) (c) (e) 478,000 (b) (c) (d) Debit Debit Work In Process 0 (f) 133,800 171,600 219,000 0 Manufacturing Overhead 23,800 (e) 27,800 159,600 Credit Credit 524,400 219,000 7,800 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?

The following accounts are from last year's books at Sharp Manufacturing: ead overapplied or underapplied for the yearf Multiple Choice $27,800 underapplied $7,800 underapplied $27,800 overapplied $7,800 overapplied