The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Work In Process Finished Goods Debit Credit Debit Credit Debit Credit (b) (g) Balance (a) 511,600 Balance (f) 462,000 165,000 10,600 154,400 Balance (b) (c) (e) (f) 132,200 168,400 211,000 0 Cost of Goods Sold 511,600 49,600 Manufacturing Overhead Debit Credit Debit Credit 211,000 (8) 462,000 (b) (c) (d) 22, 200(e) 26,200 156,400 6,200 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 $6,200 underapplied $26,200 underapplied $6,200 overapplied