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 586192 587191 Manufacturing overhead $722246 $ 698125 The manufacturing overhead for the past year was overunder-applied by note that a negative number means that overhead was under applied and a positive number means it was over-applied): Select one: O a. $ -25352 Ob. $ 25352 O c. $ 50704 O d. $ -50704