Zee Corporation applies manufacturing overhead based on direct labor hours. Information regarding labor and manufacturing overhead is provided below: MOH (Actual) $90,000 Estimated MOH 100,000 48,000 DL incurred (2,400 hrs. x $20/hr.) DL estimated (2,500 hrs. x $19/hr.) 47,500 During the year, the manufacturing overhead was over or under-applied by: a. $6,000 overapplied b. $14,000 underapplied c. $96,000 underapplied d. $6,000 underapplied