The Following Information Was Gathered for Marlins Company Assume the Cost Driver Is Direct-Labor Hours

Multiple Choice

The following information was gathered for Marlins Company: $$\begin{array} { l r } \text { Budgeted direct-labor hours } & 8,000 \\\text { Actual direct-labor hours } & 8,100 \\\text { Budgeted factory overhead } & \$ 224,000 \\\text { Actual factory overhead } & \$ 224,970\end{array}$$ Assume the cost driver is direct-labor hours.The amount of over/underapplied overhead is_____.

A) $970 underapplied
B) $970 overapplied
C) $1,830 underapplied
D) $1,830 overapplied