Brainpower Pty Ltd uses a job costing system and applies overhead to jobs based on direct labour hours. At the beginning of the year, overhead was estimated to be $75000, direct labour hours were estimated to be 15000 . During the year, Brainpower incurred actual overhead of $80000, actual direct labour hours of 14500 . What was Brainpower's overapplied or underapplied overhead during the year? A. $5000 underapplied B. $7500 overapplied C. $7500 underapplied D. $5000 overapplied