Harrell Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated its total manufacturing overhead cost at $$200,000$ and its direct labour hours at $120,000$ hours. The actual overhead cost incurred during the year was $$280,000$ and the actual direct labour hours incurred on jobs during the year was $60,000$ hours. What would be the manufacturing overhead for the year?

a$.$

$$180,000$ underapplied

b$.$

$$100,000$ overapplied

c$.$

$$100,000$ underapplied

d$.$

$$180,000$ overapplied