The following accounts are from last year's books at Shop Manufacturing 15 Bal () Mirale b) 373/500 15,700 525,200 157,800 Bal (b) 0) (e) OM Work in Process O() 133,900 11.000 219.500 0 Manufacturing Dread 23,900) 27.900 252,00D Fino 1 (1) 09 219,500 525,200 46.2001 479,000 (1) (c) (d) 7.900 Canale 03 Shwe order conting and applies manufactuing overhead to jus based on direct labor costs. What is the manufacturing overapplied or under for the you