Thomlin Company forecasts that total factory overhead for the current year will be $14,469,000 with 159,000 total machine hours. Year to date, the actual overhead is $7,804,800, and the actual machine hours are 81,300 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 Oa. $406,500 overapplied Ob. $406,500 underapplied Oc. $388,500 overapplied Od. $388.500 underapplied