Practice exam, need correct answer

Salem Company has the following information for the month of September. Actual Actual variable OH costs Actual fixed OH costs Actual machine hours Actual output S 2,050 S 4,200 1,180 MHs 1,100 units Budget (for 1,000 units) Variable OH Fixed OH Budged machine hours S s 2,000 4,000 1,000 MHs The total manufacturing overhead is underapplied or overapplied by how much? A. Overapplied by S 200 3 B. Overapplied by 350 C. Underapplied by S 200 D. Underapplied by S 350 E. None of the above