During the year, X Manufacturing expected that Job AJ-420 would cost $450,000 in overhead, $300,000 in direct materials, and $750,000 in direct labor. The company applies overhead on the basis of direct labor cost. The actual production required overhead costs of $475,000,$330,000 in direct materials, and $825,000 of direct labor costs. The job was completed. Determine if overhead has been over applied or under applied and by how much? a. $30,000 over applied b. $30,000 under applied c. $20,000 over applied d. $20,000 under applied