The following annual amounts pertain to the Pensacola Company: Pensacola Company allocates manufacturing overhead to the cost of finished goods using direct labor hours as the cost driver. If actual overhead costs for the year amounted to $153,200 and actual direct labor worked amounted to 73,600 hours, then overhead would be Round your answer to the nearest whole dollar (zero decimal places). underapplied by $6,120 overapplied by $6,000 overapplied by $6,120 underapplied by $1,600 underapplied by $6,000