accounting questiom

Venus Company applies overhead based on direct labor hours. The variable overhead standard is 9 hours at $4.00 per hour. During October Venus Company spent $158,600 for variable overhead. 47.450 labor hours were used to produce 4,600 units. What is the over- or underapplied variable overhead? Multiple Choice $5,040 underapplied $1,960 overapplied $7,000 overapplied $5,040 overapplied