During 2020, Anhover Wedding Planners applied overhead using a job-order costing system at a rate of $3.25 per direct labor hour. Estimated direct labor hours totaled 220,000 and estimated overhead was $715,000 for the year. Actual direct labor hours for 2020 totaled 215,000 and actual overhead was $702,000. What is the amount of under or overapplied overhead as of the end of 2020? OA. $13,000 overapplied OB. $13,000 underapplied OC. $16,250 underapplied OD. $3,250 underapplied