During 2013, Anhover Wedding Planners Applied Overhead Using a Job-Order

During 2013, 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 2013 totaled 215,000 and actual overhead was $702,000. What is the amount of under or over applied overhead for the year?

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