The following accounts are from last years books at Sharp Manufacturing: Raw Materials Bal 0 (b) 157,400 (a) 172,500 15,100 Work In Process Bal 0 (f) 523,600 (b) 133,700 (c) 171,400 (e) 218,500 0 Finished Goods Bal 0 (g) 477,000 (f) 523,600 46,600 Manufacturing Overhead (b) 23,700 (e) 218,500 (c) 27,700 (d) 159,400 7,700 Cost of Goods Sold (g) 477,000 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?