In Crawford Company, the predetermined overhead rate is 80% of direct labor cost. During the month, Crawford incurs $210,000 of factory labor costs, of which $180,000 is direct labor and $30,000 is indirect labor. Actual overhead incurred was $200,000. The amount that the overhead applied was overapplied or underapplied was:

Group of answer choices

$56,000 overapplied

$32,000 overapplied

$56,000 underapplied

$32,000 underapplied