Crystal Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. The company estimated manufacturing overhead at $$255,000$ for the year and direct labour hours at $100,000$ hours. Actual manufacturing overhead costs incurred during the year totalled $$270,000,$ actual direct labour hours were $105,000.$ What was the overapplied or underapplied overhead for the year?

Select one:

a$.$ $$2,250$ underapplied.

b$.$ $$15,000$ overapplied.

c$.$ $$2,250$ overapplied.

d$.$ $$15,000$ underapplied.