DeShannon Company applies overhead to production based on direct labour hours. Data for the most current year are as follows: Estimated Actual Direct labour hours 614701 592776 Manufacturing overhead $ 713363 $ 680960 The manufacturing overhead for the past year was over/under-applied by (note that a negative number means that overhead was under-applied and a positive number means it was over-applied): Select one: a. $ -6959 b. $ 27836 c. $ 32403 d. $ 6959