Thomlin Company forecasts that total overhead for the current year will be $13,832,000 with 152,000 total machine hours. Year to date, the actual overhead is $8,208,000, and the actual machine hours are 86,400 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. $262,400 underapplied Ob. $262,400 overapplied Oc. $345,600 overapplied Od. $345,600 underapplied