2. (4 points) Job 652 was recently completed. ABC Company has collected the following actual cost information about job 652: Manufacturing cost category Amount Direct manufacturing labor wages $39,000 Direct material used 95,000 Indirect manufacturing labor 3,700 Utilities 390 Fire insurance 510 6,400 450 Indirect materials Depreciation on equipment During the period, ABC Company applied $8,000 in manufacturing overhead to Job 652. Based on this information, the manufacturing overhead for Job 652 is $3,450 underapplied. b. $450 underapplied. c. $450 overapplied. d. $3,450 overapplied.