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

Raw Materials
Bal	0	(b)	157,800
(a)	173,500
	15,700

Work In Process
Bal	0	(f)	525,200
(b)	133,900
(c)	171,800
(e)	219,500
	0

Finished Goods
Bal	0	(g)	479,000
(f)	525,200
	46,200

Manufacturing Overhead
(b)	23,900	(e)	219,500
(c)	27,900
(d)	159,800
			7,900

Cost of Goods Sold
(g)	479,000

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?