1. Boxcar, Inc., which uses a predetermined overhead rate of $25 per direct labor hour, incurred actual overhead costs of $830,000 and used 34,000 direct labor hours. How much was Boxcars over- or under-applied overhead for the month of March?

A $30,000 underapplied

B $30,000 overapplied

C $20,000 overapplied

D $20,000 underapplied