ABC Company Listed the Following Data for the Current Year

ABC Company listed the following data for the current year: $\begin{array}{lr}\text { Budgeted factory overhead } & \$ 1,044,000 \\\text { Budgeted direct labor hours } & 69,600 \\\text { Budgeted machine hours } & 24,000 \\\text { Actual factory overhead } & 1,037,400 \\\text { Actual labor hours } & 72,600 \\\text { Actual machine hours } & 23,600\end{array}$ If overhead is applied based on direct labor hours, the overapplied/underapplied overhead is:

A) $15,300 underapplied.
B) $15,300 overapplied.
C) $51,600 underapplied.
D) $51,600 overapplied.
E) $-0-