Manufacturing overhead was estimated to be $400,000 for the year along with 20,000 direct labor hours. Actual

Question:

Manufacturing overhead was estimated to be $400,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was $415,000, and actual labor hours were 21,000. Which of the following would be correct?
A. Overhead is under-applied by $15,000
B. Overhead is under-applied by $5,000
C. Overhead is over-applied by $5,000
D. Overhead is over-applied by $15,000