The estimated total manufacturing overhead cost is $200,000. The estimated total amount of the allocation base is 40,000 direct labor-hours. The actual total manufacturing overhead cost for the period is $220,000 and the actual direct laborhours worked on all jobs during the period is 41,000 hours. The total underapplied

(overapplied) overhead for the period is:

a. $20,000 underapplied

b. $20,000 overapplied

c. $15,000 underapplied

d. $15,000 overapplied