Data regarding Lager Ltd.s production for the year is given below:

Per unit information:

	Direct labour	$13
	Direct material	9
	Applied manufacturing overhead	6
Unit production (budget)		31317
Unit production (actual)		23247
Actual overhead costs incurred		$131110

Lager Ltd.s manufacturing overhead for the year was:

Select one:

a. Under-applied by $56792

b. Over-applied by $8372

c. Over-applied by $56792

d. Under-applied by $8372