Malcolm Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The cost records for September will show: A. Overapplied overhead of $1,500 B. Underapplied overhead of $1,500 C. Overapplied overhead of $3,500 D. Underapplied overhead of $3,500 Predetermined overhead rate = Estimated total manufacturing overhead + Estimated total amount of the allocation base = $17,000 + 13,600 direct labor-hours = $1.25 per direct labor-hour