The following accounts are from last year's books at Sharp Manufacturing: 154,000 510,000 460,000 210,000 Bal (a) Raw Materials 0 (b) 164,000 10,000 Work In Process 01 (f) 132,000 168,000 210,000 Bal (b) (c) (e) Bal (f) Finished Goods 0 (g) 510,000 50,000 (b) (c) (d) Manufacturing Overhead 22,000 (e) 26,000 156,000 6,000 Cost of Goods Sold 460,000 (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? Multiple Choice $6,000 underapplied $26,000 underapplied $6,000 overapplied O $26,000 overapplied