15. A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 30,000 . Actual factory overhead costs incurred were $377,200, and actual direct labor hours were 36,000 . What is the amount of over applie or under applied manufacturing overhead at the end of the year? a. $6,000 over applied b. $6,000 under applied c. $54,800 over applied d. $54,800 under applied