please help me solve #12 . thank you

In which of the following scenarios is it most likely that manufacturing overhead will be underapplied? The actual overhead costs are greater than the estimated overhead costs, and the actual units of the allocation base are greater than the estimated units of the allocation base. The actual overhead cosis wre greater than the estimated overhead costs, and the actual units of the allocation base are less than the estimated units of the allocation base. The actual overhead costs are less than the estimated overhead costs, and the actual units of the allocation base are greater than the estimated units of the allocation base. The actual overhead costs are less than the estimated overhead costs, and the actual units of the allocation base are less than the estimated units of the allocation base. Overhead will not be overapplied in any of the above scenarios. Fern Corporation's monthly sales budget is as follows: Sales are collected 20% in the month of sale, 65% in the month following the sale, and the remaining 15% in the second month following the sale. What is Fern's budgeted accounts receivable balance on December 31 ? $607,500$680,500$716,500$753,500 None of the above