The budgeted manufacturing overheads for an estimated 12 500 units was R100 000. The number of units produced was 12 000. The actual manufacturing overheads were R102 500. Which of the following represents the over- or under-applied overheads? O A. R2 500 under-applied O B. R2 500 over-applied C. R6 500 over-applied O D. R6 500 under-applied