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Kayla Company began operations on January 1. The predetermined overhead rate was set at RM6.00 per direct labor- hour. Debits to Work in Process for the year totaled RM550,000. Credits to Work in Process totaled RM480,000. Analysis of the Company's records indicates that direct labor cost totaled M250,000 for the year, which represents 20,000 direct labor-hours. If the actual manufacturing overhead cost for the year totaled RM145,000, then overhead was: A. Terlebin serap/ Overapplied by RM25,000 O B. Terkurang serap/ Underapplied by RM25,000 O C. Terkurang serap/Underapplied by RM10,000 O D. Terlebin serap/ Overapplied by RM10,000