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

Round the factory overhead rate to the nearest dollar before multiplying by the number of hours.

a$.$ $$2,646,000$ underapplied

b$.$ $$2,646,000$ overapplied

c$.$ $$1,764,000$ underapplied

d$.$ $$1,764,000$ overapplied