Freeman Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overtid to jobs. At the beginning of the year, the company estimated manufacturing overtiead would be $150,000 and direct labour hours would be 10,000. The actual figures for the year were 186,000 for manufacturing overhead and 12,000 direct labour hours. The cost records for the year will show which of the following? Select one: O a. Underapplied overhead of $30,000, b. Overapplied overhead of $6,000 c. Underapplied overhead of $6,000. d. Overapplied overhead of $30,000