During March 2019, Bahwan Manufacturing expected Job No 245 to apply RO 450,000 of factory overhead, RO 320,000 of direct materials, and RO 175,000 of direct labor. But the actual production required a factory overhead of RO 420,000, direct material of RO 345,000, direct labor of RO 200,000, depreciation of RO 25,000. There is now work in progress. How much is the amount of over or under applied factory overheads for Job No 245? O a. RO 30,000 under applied O b. RO 5,000 under applied O c. RO 30,000 over applied O d. RO 5,000 over applied