HangOn Corporation uses a job-order costing system. The following data relate to the just completed month's operations.

Raw materials purchased on account	$379,447
Direct materials used in production	$360,910
Indirect materials used in production	$15,070
Direct labor costs incurred	$182,450
Indirect labor costs incurred	$17,965
Depreciation recorded on factory equipment	$125,000
Other actual factory overhead costs incurred	$135,965
Factory overhead costs applied to jobs	$296,080
Costs of jobs completed and transferred from Work in Process to Finished Goods	$841,850
Cost of Goods Sold	$843,295
Beginning balance, Work in Process Inventory	$109,650
Beginning balance, Raw Materials Inventory	$67,155
Ending balance, Raw Materials Inventory	$70,622
Beginning balance, Finished Goods Inventory	$88,420
Ending balance, Finished Goods Inventory	$86,975

The amount of under- / overapplied factory overhead for the month would be:

	a.	There is no under- or overapplied factory overhead
	b.	$2,080 overapplied
	c.	$2,080 underapplied
	d.	$1,445 overapplied
	e.	$1,445 underapplied