Sutherland Company listed the following data for 2016: Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours Round calculations to two significant digits $2,100,000 89,000 51,000 2,201,000 83,700 48,900 If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is: O $214,376 underapplied. O $214,376 overapplied. O$256,312 underapplied. O $256,312 overapplied. O $225,680 underapplied