DeShannon Company applies overhead to production based on direct labour hours. Data for the most current year are as follows: Actual Estimated 527428 Direct labour hours 604716 Manufacturing $744122 $ 696037 overhead 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. $ -94041 O b. $-47020 c. $94041 O d. $47020 Data regarding Lager Ltd.'s production for the year is given below: Per unit information: Direct labour $13 Direct material Applied manufacturing overhead 30890 Unit production (budget) Unit production (actual) 23212 Actual overhead costs incurred $135345 Lager Ltd.'s manufacturing overhead for the year was: Select one: O a. Under-applied by $49995 O b. Over-applied by $49995 O c. Over-applied by $3927 O d. Under-applied by $3927