Please help me

During 2022, Sheffield Manufacturing expected Job No. 59 to incur $400000 of overhead cost, $460000 of direct materials cost, and $250000 in direct labor cost. Sheffield applied overhead based on direct labor cost. Actual production required overhead cost of $280000, $620000 in direct materials used, and $260000 in direct labor. All of the goods were completed. What is the amount of over- or underapplied overhead? $120000 overapplied $120000 underapplied $136000 underapplied O $136000 overapplied