Sai Company uses a job order cost system and applies manufacturing overhead costs to jobs using a predetermined overhead rate based on direct labour-hours. The following data were extracted from the company's accounting records for Year 6 Estimated Actual Manufacturing overhead costs $50,000 $54,000 Direct labour-hours 20,000 24,000 hours hours Job #461 was completed during the year and the following costs had been incurred on that job: Direct materials $4,000 $1,500 (at $5 per direct Direct labour labour hour) What was the underapplied or overapplied overhead for the year? OA) $6,000 overapplied. OB) $4,000 underapplied. OC) $10,000 underapplied. O D) $4,800 overapplied