1. Sawyer Manufacturing Corporation uses a plantwide overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. At the beginning of the year, Sawyer estimated that it would work 55,000 direct labor-hours during the year and incur $330,000 of manufacturing overhead cost. At the end of the year, Sawyer determined it had worked 57,000 actual direct labor-hours and incurred $345,000 of actual manufacturing overhead cost. Sawyers manufacturing overhead cost for the year was :

   	A.	overapplied by $15,000
   	B.	overapplied by $3,000
   	C.	underapplied by $3,000
   	D.	underapplied by $15,000