45. The Prestige Company, which utilizes job-order cos ting, uses a predetermined overhead rate base on machine hours to apply both variable and fixed manufacturing overhead to jobs. Estimates for the month of April are as follows Total manufacturing overhead (fixed and variable) Machine hours Actual results for April were Total manufacturing overhead (fixed and variable) Machine hours $24,000 8,000 $22,000 7,800 The balance in t overhead was: A. Underapplied by $1,400 B) Overapplied by $1,400 he manufacturing overhead control account at the end of April will indicate the Overapplied by $2,000 Overapplied by $2,000 D. LO4-Self test-B