Aurich Corporation had the following inventories at the beginning and end of the month of January (Click the icon to view the inventories.) The following additional manufacturing data was available for the month of January (Click the icon to view the additional data.) Aurich Corporation applies factory overhead at a rate of 40% of direct labor cost, and any overapplied or underapplied factory overhead is deferred until the end of the year. Aurich's balance in its factory overhead control account at the end of January was: Data Table Data Table 01. $20,000 underapplied O 2. $14,000 overapplied O 3. $14,000 underapplied. 4. $20,000 overapplied January 1 $ January 31 Direct materials purchased Transportation in 191,000 3,100 Finished goods 123,000 $ 113,000 Work-in-process 234,000 253,000 Direct labor 350,000 Direct materials 132,000 126,000 Actual factory overhead 160,000 Print Done Print Done