The Following Information Is Provided -Refer to the Figure

Multiple Choice

The following information is provided:
$\begin{array}{lr}\text { Estimated manufacturing overhead } & \$ 690,000 \\\text { Estimated machine hours } & 46,000 \\\text { Actual machine hours worked } & 50,000\\\\\text { Actual costs incurred: }\\\text { Indirect materials } & \$ 170,000 \\\text { Indirect labour } & 230,000 \\\text { Utilities } & 120,000 \\\text { Insurance } & 100,000 \\\text { Rent } & 80,000\end{array}$
-Refer to the figure.What is the amount of overapplied or underapplied overhead?

A) $10,000 underapplied
B) $50,000 overapplied
C) $60,000 overapplied
D) $65,200 underapplied