Harrel Company uses a predetermined overhead rate based on drect labour hours to apply manufacturing overhead to jobs. At the beginning of the year the company estimated ts total manufacturing overhead cost $400,000 and its direct labour-hours at 100,000 hours. The actual overhead cost incurred during the year was $350.000 and the actual de labout hours incurred on job during the year was 90,000 hours. The manufacturing overhead for the year would be? O $10,000 underapplied O 510.000 over applied O $50.000 underapplied $50,000 overopplied