Boxcar, Inc., which uses a predetermined overhead rate of $40perdirect labor hour,incurred actual overhead costs of $830,000 and used 20,000direct labor hours.How much was Boxcar's over- or under-applied overhead for the month of March?

$30,000 underapplied

$30,000 overapplied

$20,000 overapplied

$20,000 underapplied