Heller Cannery, Inc., uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to jobs. The company estimated that it would incur $510,000 in manufacturing overhead during the year and that it would work 100,000 machine hours. The company actually worked 105,000 machine hours and incurred $540,000 in manufacturing overhead costs. By how much was manufacturing overhead under- or overapplied for the year?

	a.	$4,500 overapplied
	b.	$4,500 underapplied
	c.	$30,000 overapplied.
	d.	$30,000 underapplied.