Crinks Corporation uses direct labor-hours in its predetermined overhead rate. At the beginning of the year, the estimated direct labor-hours were 11,200 hours and the total estimated manufacturing overhead was $259,840. At the end of the year, actual direct labor-hours for the year were 10,800 hours and the actual manufacturing overhead for the year was $254,840. Overhead at the end of the year was:

A.	$4,280 overapplied
B.	$9,280 overapplied
C.	$9,280 underapplied
D.	$4,280 underapplied

Predetermined overhead rate = Estimated total manufacturing overhead Estimated total amount of the allocation base = $259,840 11,200 direct labor-hours = $23.20 per direct labor-hour