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 $1,200,000 in direct materials, $420,000 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: O a. $140,000 under-applied. O b. not able to be determined from the provided information. O C. $140,000 over-applied. d. $260,000 under-applied. e. $260,000 over-applied. o