At December 31, 20x5, Marsha Co. had a balance of $210469 in work in process, represented by the following two jobs: Job A Job B $12095 Direct materials Direct labour $22433 $34528 $27622 $29886 $57508 Marsha Co. applies overhead based on direct labour costs. Actual manufacturing overhead for the year totaled $144548. What is the under or over applied overhead for 20x5? Select one: a. $26115 under-applied b. $92229 under-applied c. $26115 over-applied d. $65921 over-applied