Acton Corporation, which apples manufacturing overhead on the basis of machine hours, has provided the following data for the most recent year of operations Estimated manufacturing overhead Estimated machine-hours 5136,990 3,000 Actual manufacturing overhoed Actual machine hours $137.000 3.780 The estimates of the manufacturing overhead and ot machine hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year The overhead for the year was O A 51,341 underapplied OB, 3731 underapplied C. 5731 overapplied OD. 51,348 overapplied