The following accounts are from last year's books at Sharp Manufacturing: Bal (a) 156,000 518,000 Bal (b) Raw Materials 0 (b) 169,000 13,000 Work In Process (f) 133,000 170,000 215,000 0 Finished Goods (g) 518,000 48,000 (e) 470,000 Bal (f) (b) 215,000 Manufacturing Overhead 23,000 (e) 27,000 158,000 (d) 7,000 (e) Cost of Goods Sold 470,000 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