The Thomlin Company forecasts that total factory overhead for the current year will be $$11,436,000$ with $154,000$ total machine hours. Year to date, the actual factory overhead is $$7,782,000$ and the actual machine hours are

$93,000$ hours. If the Thomlin Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time $($year to date$),$ the overhead is

Round the factory overhead rate to the nearest dollar before multiplying by the number of hours.

a$.$ $$900,000$ underapplied

b$.$ $$1,170,000$ overapplied

c$.$ $$1,170,000$ underapplied

d$.$ $$900,000$ overapplied