Media, inc., an advertising agency, applies overhead to jobs on the basis of direct professional labor hours. overhead was estimated to be $152,000, direct professional labor hours were estimated to be 19,000, and direct professional labor cost was projected to be $285,000.
during the year, media incurred actual overhead costs of $149,300, actual direct professional labor hours of 18,500, and actual direct labor cost of $279,000.

by year-end, the firm's overhead was:

a)$1,300 underapplied.

b)$1,300 overapplied.

c)$2,700 underapplied.

d)$2,700 overapplied.

e)$4,000 underapplied.