Can you please help me with the following question:

Baitem Inc. had budgeted for $4,760,000 of manufacturing overhead. During the year, the company had worked 125,000 labours, but had budgeted for 140,000 hours. Manufacturing overhead is charged on the basis of direct labour hours. Actual manufacturing overhead costs for the year was $4,575,000. What was the amount of over or under-applied overhead?

A) $325,000 underapplied

B) $510,000 underapplied

C) $756,200 overapplied

D) $185,000 overapplied