Armour, Inc., an advertising agency, applies overhead to jobs on the basis of direct professional labor hours. Overhead was estimated to be $$180,000,$ direct professional labor hours were estimated to be $15,000,$ and direct professional labor cost was projected to be $$240,000.$ During the year, Armour incurred actual overhead costs of $$176,500,$ actual direct professional labor hours of $14,500,$ and actual direct labor cost of $$303,000.$ By year$-$end, the firm's overhead was:

A$.$ $$3,500$ underapplied.

B$.$ $$2,500$ underapplied.

C$.$ $$3,500$ overapplied.

D$.$ $$2,500$ overapplied.

E$.$ $$6,000$ underapplied.