Madtack Company's Beginning and Ending Inventories for the Month of November

Multiple Choice

Madtack Company's beginning and ending inventories for the month of November were as follows: Madtack applies manufacturing overhead cost to jobs at the rate of 70% of direct labor cost incurred. The company does not close underapplied or overapplied manufacturing overhead to Cost of Goods Sold until the end of the year.
-Madtack Company's manufacturing overhead for November was:

A) overapplied by $8,000
B) underapplied by $8,000
C) overapplied by $132,000
D) underapplied by $132,000