Helmet Company has the following factory overhead costs for the most recent period: Standard overhead applied to this period's production Plexible budget for overhead based on output , units produced) Total budgeted overhead in the master (static) budget Actual total overhead cost incurred during the period $ 67,000 55,000 76,000 76,000 The total underapplied or overapplied factory overhead for Helmet Company for the period is Multiple Choice $12,000 overopplied $15,000 overopplied $16,000 underapplied $19,000 underapplied