Thomlin Company forecasts that total factory overhead for the current year will be $$9,617,000$ with $163,000$ total machine hours. Year to date, the actual overhead is $$6,199,200,$ and the actual machine hours are $98,400$ 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$.$ $$258,400$ overapplied

b$.$ $$393,600$ overapplied

c$.$ $$393,600$ underapplied

d$.$ $$258,400$ underapplied