The following accounts are from last years books at Sharp Manufacturing:

Raw Materials
Bal	0	(b)	154,200
(a)	164,500
	10,300

Work In Process
Bal	0	(f)	510,800
(b)	132,100
(c)	168,200
(e)	210,500
	0

Finished Goods
Bal	0	(g)	461,000
(f)	510,800
	49,800

Manufacturing Overhead
(b)	22,100	(e)	210,500
(c)	26,100
(d)	156,200
			6,100

Cost of Goods Sold
(g)	461,000

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?