Morris company applies overhead based on direct labor costs. For the current year, korris company estimatesd total overhear costs to be $$400,000$ and direcr labor costs to be totaled $$1,800,000$ at the year end facorty overhead is

A: overapplied by $$20,000$

B: overapllied by $$190000$

C: underapplied by $$20000$

D overapplied by $$4000"$

E$.$ Neither overapplied nor underapplied