Morris Company applies overhead based on direct labor costs. For the current year, Morris Company estimated total overhead costs to be $428,000, and direct labor costs to be $2140,000. Actual overhead costs for the year totaled $401,000, and actual direct labor costs totaled $1,870,000. At year-end, Factory Overhead is Multiple Choice O Overapplied by $27.000 C) Overapplied by $200.500. O Underapplied by $27.000 O Overapplied by $54.000 O Neither over applied nor underapplied