Kaplan Inc. applies overhead on the basis of direct labor hours. During 2012, the predetermined overhead rate used was $9.00. If overhead was underapplied by $16, 500 during 2012, which of the following would not be a reason for the underapplied overhead? A. Estimated direct labor hours differed from actual direct labor hours. B Applied overhead was lower than actual overhead. C. Estimated overhead costs differed from actual overhead costs. D. Applied overhead was higher than actual overhead. E. None of the answer choices is correct