Sutherland Company listed the following data for 2019 Budgeted factory overhead Budgeted direct labor hours Budgeted machine hours Actual factory overhead Actual direct labor hours Actual machine hours $2,100,000 89,000 51, eee 2,201,000 83,700 48,900 If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is fround calculations to 2 significant digits) Multiple Choice Os $214,376 underapplied. $214,376 overapplied o o o o of . S256,312 vrlid. $225,680 undrld. $256,312 underapplied.