The following accounts are from last year's books at Sharp Manufacturing Raw Materials Work In Process Debit Credit Debit Credit Balance (a) 157,200 Balance 522,800 (6) 172,000 14,800 (6) (f) 133,600 171,200 218,000 @ Manufacturing Overhead (e) Finished Goods Debit Credit Debit Credit Balance (f) (6) 218,000 522,800 46,800 476,000 (6) (c) 23,600 (e) 27,600 159,200 7,600 Cost of Goods Sold Debit Credit 476,000 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? $7,600 overapplied $7600 underapplied $27.600 underapplied $27600 overapplied