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 $309,211 and direct labor hours would be 44,173. Actual factory overhead costs incurred were $351,913, and actual direct labor hours were 52,368. What is the amount of overapplied or underapplied manufacturing overhead at the end of the year?

a.$14,663 underapplied

b.$366,576 overapplied

c.$14,663 overapplied

d.$57,365 underapplied