Swifty Corporation applies overhead on the basis of machine hours. Given the following data, compute overhead applied and the under- or overapplication of overhead for the period:

Estimated annual overhead cost	$1500000
Actual annual overhead cost	$1475000
Estimated machine hours	200000
Actual machine hours	190000

A.$1500000 applied and $50000 overapplied

B.$1475000 applied and neither under-nor overapplied

C.$1425000 applied and $50000 overapplied

D.$1425000 applied and $50000 underapplied