During 2017, Ziplock Manufacturing expected Job No. 89 to cost $700,000 in overhead, $1,000,000 in direct materials, and $500,000 in direct labor. Ziplock used direct materials cost as the activity base. Actual production required $580,000 in overhead, $1,200,000 in direct materials, and $450,000 in direct labor, and the job was completed in 2017. The amount of over- or under-applied overhead relative to this job is

Select one:

a. not able to be determined from the provided information.

b. $260,000 over-applied.

c. $140,000 under-applied.

d. $260,000 under-applied.

e. $140,000 over-applied.