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

Raw Materials
Bal	0	(b)	157,600
(a)	173,000
	15,400

Work In Process
Bal	0	(f)	524,400
(b)	133,800
(c)	171,600
(e)	219,000
	0

Finished Goods
Bal	0	(g)	478,000
(f)	524,400
	46,400

Manufacturing Overhead
(b)	23,800	(e)	219,000
(c)	27,800
(d)	159,600
			7,800

Cost of Goods Sold
(g)	478,000

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?