The following accounts are from last year's books at Sharp Manufacturing: Work In Process Raw Materials 513,200 0(f) 132,400 168,800 212,000 0 (b) 166,000 154,800 Bal Bal (b) (a) (c) 11,200 (e) Pinished Goods Manufacturing Overhend 0(g) 513,200 22,400 (e) 26,400 156,800 212,000 464,000 (b) Bal (f) (c) (d) 49,200 6,400 Cost of Goods Sold (g) 464,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead o or underapplied for the year