Jurden Company bases its predetermined overhead rate on machine hours. At the beginning of the year, the company estimated its manufacturing overhead for the year would be $60,000 and its machine hours would be 40,000. Actual manufacturing overhead for year amounted to $65,100 and the actual machine hours totaled 42,000. Manufacturing overhead for the year would be: A) underapplied by $2,100 B) overapplied by $3,000 C) underapplied by $3,000 D) overapplied by $5,100 E) underapplied by $5,100 Enter only the letter of the correct response in the space below (i.e. A, B, C, D, or E).