Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $10,000$ direct labour hours per year. Company leadership recently learned that its costing system may be too simple for its operations, and that job costs may be fairly inaccurate. A consultant was hired to study overhead costs, and the following information reflects the cost pools and activity rates that were determined:

$\backslash$table$[[$Cost Pool,Total Cost,Activity Rate$],[$Purchasing$,$$$96,000,$$$48/$ purchase order$],[$Setups$,$$$50,000,$$$80/$ production run$],[$Assembly$,$$$150,000,\backslash$table$[[$$$15/$direct labour$],[$hour$]]],[$Inspections$,$$$80,000,$$$20$: inspection$],[$Total$,$$$376,000,]]$

Job #$150$ required $15$ purchase orders, $150$ direct labour hours, $12$ production runs, and $40$ inspections. If a traditional job$-$costing system was used, this job would be:

a$.$ Overcosted by $$910$

b$.$ Overcosted by $$12,000$

c$.$ Undercosted by $$910$

d$.$ Undercosted by $$12,000$