Cribb Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 13,200 hours and the total estimated manufacturing overhead was $337,920. At the end of the year, actual direct labor-hours for the year were 12,800 hours and the actual manufacturing overhead for the year was $323,490. Overhead at the end of the year was: (Round your intermediate calculations to 2 decimal places.)
$9,190 overapplied
$4,190 overapplied
$9,190 underapplied
$4,190 underapplied