Kurama Company incurred P2,350,000 of overhead costs during 2019. However, only P1,950,000 was applied to production at year end to the following accounts: Work in Process Finished Goods Cost of Sales How much is the over/underapplied overhead? P400,000, overapplied P400,000, underapplied P 900,000 overapplied P 900,000, underapplied P200,000 500,000 700,000