Crystal Fabrication allocates manufacturing overhead using a single predetermined rate based on a planned use of $12,000$ direct labour hours per year. Company leadership recently learned that its costing system may be too simple for its operations, and that job costs may be fairly inaccurate. A consultant was hired to study overhead costs, and the following information reflects the cost pools and activity rates that were determined:

Job #$156$ required $25$ purchase orders, $400$ direct labour hours, $50$ production runs, and $100$ inspections. If a traditional costing system was used, this job would be:

a$.$ Undercosted by $$1,200$

b$.$ Undercosted by $$7,200$

c$.$ Overcosted by $$7,200$

d$.$ Overcosted by $$1,200$