The following information was gathered for the Gophers Company: Budgeted direct labor hours Actual direct labor hours Budgeted factory overhead Actual factory overhead 31,000 32,410 $147,250 $149,980.5 Assume the cost driver for factory overhead costs is direct labor hours. What is the amount of overapplied or underapplied overhead? A) $2,730 overapplied B) $3,967 overapplied C) $2,730 underapplied D) $3,920 overapplied