During 2019, Sunland Company expected Job no. 59 to cost $200000 of overhead, $600000 of materials, and $100000 in labor. Sunland applied overhead based on direct labor cost. Actual production required an overhead cost of $195000, $650000 in materials used, and $300000 in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead?

a) $5000 overapplied

b) $5000 underapplied

c) $405000 overapplied

d) $405000 underapplied