A company estimates overhead for the year in the amount of $1,200,000. The company also estimates direct labor hours of 300,000 for the year. Actual overhead for the year was $1,230,000 and actual direct labor hours were 290,000. The account Factory Overhead, at the end of the year, will be:

A. $$30,000 underapplied.

B. $30,000 overapplied

C. $70,000 underapplied

D. $50,000 underapplied.