The following accounts are from last year's books at Sharp Manufacturing: Raw Materials Bal (b) 520,400 (a) 0 170,500 13,900 156,600 Bal (b) (c) (e) Work In Process 0 (f) 133,300 170,600 216,500 473,000 (b) 216,500 Bal (f) Finished Goods 0 (g) 520,400 47,400 Manufacturing Overhead 23,300 (e) 27,300 158,600 (c) (d) 7,300 (g) Cost of Goods Sold 473,000 Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overapplied or underapplied for the year