Pls explain! Thanks!

19. During 2017, Company A expected Job no. 203 to cost $800000 of overhead, $600000 of materials, and $400000 in labor. Company A applied overhead based on direct labor cost. Actual production required an overhead cost of $900000, $670000 in materials used, and $490000 in labor. All of the goods were completed. How much is the amount of over- or underapplied overhead? A: 80,000 overapplied B: 80,000 underapplied C: 260,000 overapplied D: 260,000 underapplied