102. Avery Co. uses a predetermined overhead rate based on direct labor-hours to apply man overhead to jobs. For the month of October, Avery's estimated manufacturing overhead cost was based on an estimated activity level of 100,000 direct labor-hours. Actual overhead amounted with actual direct labor-hours totaling 110,000 for the month. How much was the overapplied or underapplied overhead? A. $25,000 overapplied B. $25,000 underapplied C. $5,000 overapplied D. $5,000 underapplied