44.

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 $320,448 and direct labor hours would be 40,056. Actual factory overhead costs incurred were $415,357, and actual direct labor hours were 54,083. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year?

A.$17,307 underapplied

B.$17,307 overapplied

C.$432,664 overapplied

D.$112,216 underapplied