Thomlin Company forecasts that total factory overhead for the current year will be $10,176,000 with 159,000 total machine hours. Year to date, the actual overhead is $6,385,100, and the actual machine hours are 95,300 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 a. $191,100 underapplied b. $285,900 overapplied c. $285,900 underapplied d. $191,100 overapplied