Gotta Have It estimated this year's overhead at $200,000 and direct labor ar $125,000. Actual overhead for the year was $225,000 and actual direct labor was $135,000. Determine the amount of over- or under-applied overhead. Hint: Calculate the predetermined overhead rate and applied overhead first.

	a.	$25,000 overapplied
	b.	$9,000 overapplied
	c.	$25,000 underapplied
	d.	$9,000 underapplied