The Kelley Company uses a predetermined overhead rate of $9 per direct labor hour to apply overhead. During the year, 30,000 direct labor hours were worked. Actual overhead costs for the year were $240,000. The amount of over/under applied overhead would be

a	$27,000 over applied

b	$26,670 under applied

c	$30,000 under applied

d	$24,000 over applied

e	None of the answers