3. Dan Company h the year 2015: as the following facts regarding its accounting for manufacturing overhead for Du ring budgeting for 2015, the company estimated that its manufacturing overhead would total $220,000. During 2015, it applied $210,000 of manufacturing overhead to products thru use of a POHR and actual activity levels For the full year the company incurred $200,000 in actual manufacturing overhead costs. How much was overhead under-or over-applied for 2015? A) 20,000 over applied B) 20,000 under applied C) 10,000 under applied D) 10,000 over applied