Debakey Cardiac Hospital in Houston, Texas uses job order costing for their advanced surgeries. The department's estimated total manufacturing overhead cost is

$$200\mathrm{.}000.$ The estimated total amount of the allocation base is $40,000$ direct labor$-$hours. The actual total manufacturing overhead cost for the period is $$220,000$

and the actual direct labor$-$hours worked on all jobs during the period is $41,000$ hours. The total underapplied $($overapplled$)$ overhead for the period is:

Multiple Choice

$$

$$20,000$ underapplied

$$20,000$ overapplied

$$15,000$ underapplied

$$15\mathrm{.}000$ overapplied