Use the Following to Answer Questions

Multiple Choice

Use the following to answer questions
Keowee Enterprises began the year with $165,700 of finished goods inventory. During the year the company manufactured goods costing $689,200. At the end of the year, $194,100 of finished goods remained in inventory. Actual manufacturing overhead was $235,800, estimated manufacturing overhead was $230,000, and manufacturing overhead applied totaled $221,500.
-The amount of over- underapplied manufacturing overhead was:

A) $ 5,800 underapplied
B) $14,300 underapplied
C) $ 8,500 overapplied
D) $ 2,700 overapplied