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	$181,120
Estimated machine-hours	1,600
Actual manufacturing overhead	$170,300
Actual machine-hours	1,510

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:

a. $10,188 underapplied

b. $632 underapplied

c. $10,188 overapplied

d. $632 overapplied