6. Freeman Company uses a predetermined overhead rate based on direct-labor hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead would be $150,000 and direct-labor hours would be 10,000. The actual figures for the year were $186,000 for manufacturing overhead and 12,000 direct-labor hours. The cost records for the year will show

A. overapplied overhead of $30,000.

B. underapplied overhead of $30,000.

C. overapplied overhead of $6,000.

D. underapplied overhead of $6,000.