Jefferson Inc. has the following information for the month of September. The company applies OH costs using standard machine hours as the allocation base $ $ Actual Results Actual variable OH costs Actual fixed OH costs Actual machine hours Actual output 2,320 4,200 1,180 MHS 1,100 units Budget (for 1,000 units) Variable OH Fixed OH Budged machine hours $ $ 2,000 4,000 1,000 MHs 2 The total manufacturing overhead is underapplied or overapplied by how much? A. Overapplied by $ 200 B. Underapplied by $ 120 C. Underapplied by $ 320 D. Overapplied by $ 80 E. None of the above