At December 31, 20x5, Marsha Co. had a balance of $210766 in work in process, represented by the following two jobs: JobA Job B Direct materials $14167 $25049 Direct labour $23071 $30718 $37238 S55767 Marsha Co applies overhead based on direct labour costs. Actual manufacturing overhead for the yeur totaled S148066. What is the under or over applied overhead for 20x5? Select one: O a. $94277 under-applied Ob. $30305 under-applied O c. 562700 over-applied O d. $30305 over-applied