Your company operates in a job cost environment. Last year, your budgets for the following items were: Factory Overhead Budget Direct Labor Cost Budget Direct Labor Hours Budget Machine Hours Budget $ 80,000 $20,000 4,000 hours 10,000 hours Your actual activity for the same year resulted in the following: Factory Overhead, Actual Direct Labor Cost, Actual Direct Labor Hours, Actual Machine Hours, Actual $94,000 $19,000 3,600 hours 8,200 hours Note: this What would be your over/(under) applied overhead if you used: (If it is under applied, it should be a NEGATIVE number. Please round UP to the nearest whole dollar and do not use dollar signs): question will not be auto graded. a. Direct Labor Cost b. Direct Labor Hours c. Machine Hours?