Crane Company applies overhead on the basis of machine hours. Given the following data, what is the overhead applied and the under$-$

or overapplication of overhead for the period?

$$3000000$ applied and $$100000$ overapplied

$$2900000$ applied and neither under$-$ nor overapplied

$$2800000$ applied and $$100000$ overapplied

$$2800000$ applied and $$100000$ underapplied