Manufacturing overhead was estimated to be OMR 400,000 for the year along with 20,000 direct labor hours. Actual manufacturing overhead was OMR 415,000, and actual labor hours were 21,000. Which of the following would be correct? a. None of the given answer is correct b. Overhead is overapplied by OMR 15,000. C. Overhead is overapplied by OMR 5,000. d. Overhead is underapplied by OMR 15,000. e. Overhead is underapplied by OMR 5,000