PLEASE WHEN SOLVING THIS PROBLEM CAN YOU PLEASE WRITE THIS VERY CLEARLY TO SHOW EACH STEP TO THE SOLUTION

Blurry Bobs Manufactures uses a predetermined overhead rate based on direct labor costs to apply manufacturing overhead to jobs. At the beginning of the year the company estimated its total manufacturing overhead cost at $350,000 and its direct labor costs at $200,000. The actual overhead cost incurred during the year was $362,000 and the actual direct labor costs incurred on jobs during the year was $208,000. The manufacturing overhead for the year would be: A) $2,000 overapplied. B) $12,000 overapplied. C) $12,000 underapplied. D) $2,000 underapplied