Manufacturing overhead was estimated to be OMR 250,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was OMR 225,000, and actual direct labor hours were 19,000. Which of the following would be correct? O a. Overhead is underapplied by OMR 25,000. O b. Overhead is overapplied by OMR 12,500. Q c. None of the given answer is correct d. Overhead is underapplied by OMR 12,500. e. Overhead is overapplied by OMR 25,000