Thomlin Company forecasts that total overhead for the current year will be $12,351,000 with 179,000 total machine hours. Year to date, the actual overhead is $6,650,300, and the actual machine hours are 91,100 hours. If Thomlin Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (year to date), the overhead is Oa. $364,400 overapplied b. $351,600 underapplied Oc. $351,600 overapplied O d. $364,400 underapplied