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 $2,193,000 85,000 50,000 2,400,000 85,600 49,100 If overhead is applied based on machine hours, the overapplied/underapplied overhead is (round calculations to 2 significant digits): Multiple Choice $246,474 underapplied. $246,474 overapplied. $232,331 underapplied. $232,331 overapplied. O $-0