Cribb Corporation uses direct labor-hours in its predetermined rate. At the beginning of the year, the estimated direct labor-hours were 17,900 hours and the total estimated manufacturing overhead was $341,890. At the end of the year, actual direct labor-hours for the year were 16,700 hours and the actual manufacturing overhead for the year was $336,890. Overhead at the end of the year was:
A) $22,920 underapplied.
B) $17,920 overapplied.
C) $17,920 underapplied.
D) $22,920 overapplied.