Media, Inc., an advertising agency, applies overhead to jobs on the basis of direct professional labor hours. Overhead was estimated to be $299,000, direct professional labor hours were estimated to be 23,000, and direct professional labor cost was projected to be $368,000. During the year, Media incurred actual overhead costs of $293,500, actual direct professional labor hours of 22,500, and actual direct labor cost of $231,000. By year-end, the firm's overhead was:

a) $1,000 underapplied.

b) $1,000 overapplied.

c) $5,500 underapplied.

d) $5,500 overapplied.

e) $6,500 underapplied.