Killian corporation began operations on january 1. the predetermined overhead rate was set at $6.00 per direct labor-hour. debits to work in process for the year totaled $550,000. credits to work in process totaled $480,000. analysis of the corporation's records indicate that direct labor cost totaled $250,000 for the year, which represents 20,000 direct labor-hours. if the actual manufacturing overhead cost for the year totaled $145,000, then overhead was: overapplied by $25,000 overapplied by $10,000 underapplied by $25,000 underapplied by $10,000