Waterway Company applies manufacturing overhead based on direct labor hours. Information concerning manufacturing overhead and labor for the year as follows: Actual manufacturing overhead $167900 Estimated manufacturing $163800 overhead Direct labor incurred Direct labor estimated 2500 hours @ $23-$57500 2600 hours @ $22-$57200 How much is over or underapplied overhead at year end? CO $6716 underapplied. O $6300 underapplied. O $10400 underapplied. O $4100 overapplied.