Acton Corporation, which applies manufacturing overhead on the basis of machine-hours, has provided the following data for its most recent year of operations. Estimated manufacturing overhead $135,990 Estimated machine-hours 3,500 5137000 Actual manufacturing overhead Actual machine-hours 3.780 The estimates of the manufacturing overhead and of 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 * 51.348 under applied B. 5731 underapplied OC 5731 overapplied D.51348 overapplied