Wimbledon Corporation uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. Last year, the company's estimated manufacturing overhead was $4,800,000 and estimated machine hours was 120,000. Actual manufacturing overhead amounted to $4,180,000, with actual machine hours of 90,000. For the year, manufacturing overhead was A. overapplied by $580,000 B. underapplied by $580,000 C. overapplied by $620,000 D. underapplied by $620,000