The following accounts are from last year's books at Sharp Manufacturing: 514,000 Bal (a) Raw Materials (b) 166,500 11,500 155,000 Bal (b) (c) (e) Work In Process (f) 132,500 169,000 212,500 212,500 Bal 465,000 Finished Goods (9) 514,000 49,000 (b) (c) (d) Manufacturing Overhead 22,500 (e) 26,500 157,000 6,500 Cost of Goods Sold 465,000 (9 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