If Estimated Annual Factory Overhead Is $480,000; Overhead Is Applied

If estimated annual factory overhead is $480,000; overhead is applied using direct labor hours; estimated annual direct labor hours are 200,000; actual March factory overhead is $42,000; and actual March direct labor hours are 17,000; then overhead is:

A) $800 overapplied.
B) $200 overapplied.
C) $800 underapplied.
D) $200 underapplied.
E) $1,200 underapplied.