The Thomlin Company forecasts that total factory overhead for the current year will be $$11,043,000$ with $175,000$ total machine hours. Year to date, the actual factory overhead is $$7,734,000$ and the actual machine hours are $80,000$ 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$.$ $$3,771,600$ underapplied

b$.$ $$2,694,000$ underapplied

c$.$ $$3,771,600$ overapplied

d$.$ $$2,694,000$ overapplied