Sawyer Manufacturing Corporation uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, the Corporation worked 30,000 actual direct labor-hours and incurred $319,000 of actual manufacturing overhead cost. The Corporation had estimated that it would work 29,000 direct labor-hours during the year and incur $290,000 of manufacturing overhead cost. The Corporation's manufacturing overhead cost for the year was:

A)underapplied by $10,000

B)overapplied by $19,000

C)underapplied by $19,000

D)overapplied by $10,000