The following accounts are from last year's books at Sharp Manufacturing: 157,200 522,800 Bal (a) Raw Materials (b) 172,000 14,800 Bal (b) (c) (e) Work In Process (f) 133,600 171,200 218,000 476,000 218,000 Bal (f) Finished Goods (g) 522,800 46,800 (b) (c) (d) Manufacturing Overhead 23,600(e) 27,600 159, 200 7,600 Cost of Goods Sold 476,000 (g) 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