XYZ Company applies overhead to jobs using direct labor cost as an activity. For the month of September, XYZ Company estimated it would use $13,600 of direct labor and incur $17,000 of manufacturing overhead cost. The actual results reported by XYZ Company for September included $18,500 in manufacturing overhead cost and $12,000 of direct labor. For the month of September, overhead was: Question 4 options: A) overapplied by $1,500 B) overapplied by $3,500 C) overapplied by $8,900 D) underapplied by $1,500 E) underapplied by $3,500 F) underapplied by $8,900