XYZ Company uses a job costing system and applies manufacturing overhead using a predetermined overhead rate based on direct labor hours. Information for the current year is as follows: Estimated manufacturing overhead OMR65,000; Actual manufacturing overhead OMR66,000; Estimated direct labor hours 20,000; Actual direct labor hours 22,000. The amount of over- or underapplied overhead for the year was a. OMR4,500 overapplied b. OMR1,000 overapplied c. OMR5,500 underapplied d. OMR5,500 overapplied e. None of the answers given f. OMR1,000 underapplied