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$ 3 0 0 , 0 0 0 , and direct labor costs to be $ 1 5 0 , 0 0 0 . Actual

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$300,000, and direct labor costs to be $150,000. Actual overhead costs for the year totaled $330,000, and actual direct labor costs totaled $170,000. At year-end, Factory Overhead account is:
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Overapplied by $10,000.
Overapplied by $170,000.
Underapplied by $10,000.
Overapplied by $20,000.
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