The following data pertain to the current period: Budgeted machine hours for the current period 80,000 hrs. Budgeted manufacturing overhead OMR 800,000 Actual machine hours 90,000. Hrs. Actual manufacturing overhead OMR 980,000. On the basis of this information, the company's year-end overhead was: Select one: O a. Under-applied by 180,000. O b. Over-applied by 180,000. c. Under-applied by 80,000. O d. Over-applied by 80,000