Budgeted direct labour cost 95 000 hours @ $20 per hour; Actual direct labour cost 90 000 hours @ $22 per hour; Budgeted manufacturing overhead $950,000; Direct Material Used $255,000; Actual manufacturing overhead $945,000 .Calculate the over applied or under applied overhead for the year.

a-$48000 under applied

b.$45,000 under applied

c.$45,000 over applied

d.$48000 over applied