61. At the beginning of the year, Akin Company estimated that its manufacturing overhead cost would total $970,000. By the end of the year, Akin had actually incurred $800,000 of manufacturing overhead cost and had applied S890,000 overhead to production. By how much was Akin's overhead overapplied or underapplied? A. $170,000 overapplied B. $90,000 overapplied C. $80,000 underapplied D. $170,000 underapplied