ABC Company listed the following data for the current year: Budgeted factory overhead $1,044,000 Budgeted direct labor hours 69,600 Budgeted machine hours 24,000 Actual factory overhead 1,037,400 Actual labor hours 72,600 Actual machine hours 23,600 If overhead is applied based on machine hours, the overapplied/underapplied overhead is: $15,300 underapplied. $15,300 overapplied. $10,800 underapplied. $10,800 overapplied. $-0-.