Thomlin Company forecasts that total overhead for the current year will be $14,700,000 with 196,000 total machine hours. Year to date, the actual overhead is $6,949,800, and the actual machine hours are 89,100 hours. If Thomlin Company uses a predetermined overhead rate based on machine hours for applying overhead, as of this point in time (year to date), the overhead is Oa. $267,300 overapplied Ob. $320,700 overapplied Oc. $267,300 underapplied Od. $320,700 underapplied