Assume the following:

1. Estimated total manufacturing overhead cost = $100,000
2. Estimated total amount of the allocation base = 20,000 direct labor hours
3. The total direct labor hours actually worked during the period = 21,100
4. The total manufacturing overhead actually incurred during the period is $103,000.

What is the total amount of underapplied or overapplied overhead for the period?

A) $4,500 overapplied

B) $2,500 underapplied

C) $2,500 overapplied

D) $4,500 underapplied