During 2017, Anhover Wedding Planners Applied Overhead Using a Job-Order

During 2017, Anhover Wedding Planners applied overhead using a job-order costing system at a rate of $3.25 per direct labor hour.Estimated direct labor hours totaled 220,000 and estimated overhead was $715,000 for the year.Actual direct labor hours for 2017 totaled 215,000 and actual overhead was $702,000.What is the amount of under or overapplied overhead as of the end of 2017?

A) $13,000 overapplied
B) $13,000 underapplied
C) $16,250 underapplied
D) $3,250 underapplied