The following accounts are from last year's books at Sharp Manufacturing: 511,600 Bal (a) Raw Materials 0 (b) 165,000 10,600 154,400 Bal (b) (c) (e) Work In Process 0 (f) 132,200 168,400 211,000 0 462,000 211,000 Bal (f) Finished Goods 0 (g) 511,600 49,600 (b) (c) (d) Manufacturing Overhead 22,200 (e) 26, 200 156, 400 6,200 Cost of Goods Sold 462,000 (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 $26,200 overapplied $26,200 underapplied $6,200 underapplied $6,200 overapplied