Tiffany charges manufacturing overhead to products by using a predetermined application rate, computed on the basis of labor hours. The following data pertain to the current year:

Budgeted manufacturing overhead: $$1,800,000$

Actual manufacturing overhead: $$1,810,000$

Budgeted labor hours: $60,000$

Actual labor hours: $61,500$

Which of the following choices denotes the correct status of manufacturing overhead at year$-$end?

Group of answer choices

Overapplied by $$10,000$

Underapplied by $$10,000.$

Underapplied by $$35,000.$

Overapplied by $$35,000.$

Overapplied by $$45,000.$