Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $12,000$ 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$,$$$60,000,$$$\frac{48}{?}$ purchase order$],[\backslash$table$[[$Machine$],[$Setups$]],$$$40,000,$$$\frac{80}{?}$ Setup$],[$Assembly$,$$$180,000,\backslash$table$[[$$$\frac{15}{?}$ direct labour$],[$hour$]]],[\backslash$table$[[$Inspections$]],$$$80,000,$$$\frac{20}{?}$ inspection$],[$Total$,$$$360,000,]]$

Job #$156$ required $25$ purchase orders, $400$ direct labour hours, $50$ Setups, and $100$ inspections. If a traditional costing system was used, this job would be:

a$.$ Undercosted by $$1,200$

b$.$ Overcosted by $$1,200$

c$.$ Overcosted by $$7,200$

d$.$ Undercosted by $$7,200$