During 2022, Crane Company expected Job no. 59 to incur $300000 of overhead, $450000 of materials, and $150000 in labor. Crane applied overhead based on direct labor cost. Actual production incurred overhead of $280000, $550000 in materials, and $200000 in labor. All of the goods were completed. What is the amount of over- or underapplied overhead for this job?

A) 120,000 overapplied

B) 20,000 underapplied

C) 120,000 underapplied

D) 20,000 overapplied