The following data relates to Bermuda Company for the year 20x6 Estimated Manufacturing Overhead Costs $240 000 Estimated direct labour cost Estimated Direct Labour Hours Actual Manufacturing Overhead Costs $289,000 Actual direct labour cost Actual direct labour hours Allocation Base $300 000 30,000 $315000 33,000 Direct Labour Hours The manufacturing overhead variance for 20x6 is: Select one: O a $49,000 under-applied 0b $25,000 over-applied c. $25,000 under-applied d. S2.900 over-applied