The following accounts are from last year's books at Sharp Manufacturing: New Retorials Work In Proses Dwhit Credit Debit Credit Balance (a) 0(b) 155,600 Balance 0 () 516,400 168,000 12,400 (b) 132,800 (c) (e) 169,600 214,000 0 Finished Goods Manufacturing Overhead Debit O Credit Debit Balance 0 (9) 468,000 (b) 22,800 (e) (f) 516,400 48,400 (c) 26,800 (d) 157,600 Cost of Goods Sold Debit Credit (g) 468,000 Credit 214,000 6,800 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? Multiple Choice $6,800 underapplied