126 The following information is available from the Terry Company: Actual total factory overhead cost incurred $25,000 Actual fixed overhead cost incurred $10,400 Budgeted fixed overhead expenses $11,000 Actual direct labor hours (DLH) worked 4.400 Standard DL He for this period's production 4,000 Standard variable overhead rate per DLH $3.00 Standard fixed overhead rate per DLH $2 50 The total under or overapplied overhead for Terry Company for the period is: A. 5800 overapplied. B. $800 underapplied. C. $2,600 underapplied. D. $3,000 overapplied. E. $3,000 underapplied