At the beginning of the year, Zinc Inc. estimated that overhead would be $115,000 and direct labor hours would be 23,000. At the end of the yeat. actual overhead was $175,900 and there were actually 35,000 direct labor hours. What is the overhead variance Oa. $900 overapplied Ob. $900 underapplied Oc. 5600 overapplied Od. $600 underapplied Oe. $800 underupplied