The Winchester Company estimates that its overhead costs will amount to $21,400 and the company's manufacturing omployees will work 79,000 direct labor hours during the eurrent year. If actual overhend costs for the year amounted to $569,000 and actual labor hours amounted to 84,000 , then overhead would be: Multiple Choice overapplied by $4,500 overappled by $47,600 underapolied by $47,600 underapplied by $54,600