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. $45,000 under applied b. $45,000 over applied 0 c. $48000 under applied $43000 over applied Clear my choice