Thomlin Company forecasts that total factory overhead for the current year will be $11,780,000 with 155,000 total machine hours. Year to date, the actual overhead $6,849,300, and the actual machine hours are 86,700 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 Ca. $260,100 underapplied b. $260,100 overspplied c. $204,900 overapplied d. $204,900 underapplied