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 OMR69,000; Estimated direct labor hours 20,000; Actual direct labor hours 22,000. The amount of over- or underapplied overhead for the year was Select one: O a OMR3,500 overapplied b. OMR4,000 overapplied c. OMR4,000 underapplied O d. OMR2,500 underapplied e. OMR2,500 overapplied f. None of the answers given