The Winchester Company eslimates that its overbead costs will amount to 5524.400 and the companys manufacturing employees will work 76 .000 ditect labor traus duaring the current yeac if actual pverticad costs for the yeor amounted to 5573,000 and actual tabor hours amounted to 81000 then overhead would be: bverappied by $14100 overaplised ty $48600 underapplod by $46600 underapolied by $14100