Thomlin Company forecasts that total factory overhead for the current year will be $15,366,000 with 197,000 total machine hours. Year to date, the actual overhead is $6,781,100, and the actual machine hours are 81,700 hours. If Thomlin Company uses a predetermined factory overhead rate based on machine hours for applying overhead, as of this point in time (year to date), the overhead is

a.$408,500 overapplied

b.$576,500 overapplied

c.$576,500 underapplied

d.$408,500 underapplied