During 2017, Virginia Company expected Job No. VIR-09 to cost $600,000 of overhead, $1,000,000 of materials, and $400,000 in labor. Virginia applied overhead based on direct labor cost. Actual production required an overhead cost of $580,000, $1,100,000 in materials used, and $440,000 in labor. All of the goods were completed. How much is the amount of over- or under applied overhead? A : $20,000 under applied B : $80,000 over applied C : $80,000 under applied D : $20,000 over applied