The towing accounts retomast your's books at Sharp Manufacturing 3 Materials Credit 510.000 Balance to al (b) 164000 10.000 154 000 Balance (b) (6) (0) Work In Process Credit of) 132.000 168.000 210 000 0 Manufacturing Overhead Credit 22,000) 26,000 156 000 De Crust Debit Balance 0 210,000 0 (9) 510 000 50.000 460,000 (b) (c) d) 6 000 Det Cost of Goods Sold 460 000 Credit 12 Sharpuses job order costing and applies tonutachang overhead to jobs based on direct labor costs What is the manufacturing overhead over applied or underapplied for the year