The following accounts are from last year's books at Sharp Manufacturing (b) 157,400 (a) 172,500 15,180 2299 (f) 133,789 171,488 218,560 el Manufacturing Overhead 23,700 (e) 477,000 218,5ee Finished Goods 0 (8) 523,600 46,600 (f) 27,700 159,400 7,700 Cost of Goods sold 477,000 () Sharp uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the manufacturing overhead overapplied or underapplied for the year