The Davis Corporation budgeted factory overhead at $250,000 for the period for the Assembly department, based on a budgeted volume of 100,000 direct labor hours. At the end of the period, the factory overhead control account for the Assembly department had a balance of $252,000. The actual (and allowed) direct labor hours were 104,000. What was the over- or underapplied factory overhead for the period? A. $8,000 overapplied B. $10,000 underapplied C. $10,000 overapplied D. $8,000 underapplied