26.A company estimates overhead for the year in the amount of $1,200,000.The company also estimates direct labor hours of 300,000 for the year.Actual overhead for the year was $1,230,000 and actual direct labor hours were 290,000.The account Factory Overhead, at the end of the year, will be:

A.$$30,000 underapplied.

B.$30,000 overapplied

C.$70,000 underapplied

D.$50,000 underapplied