Vadis IncIs a Job-Order Manufacturer

Vadis Inc.is a job-order manufacturer.The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs.For 2010,estimated direct labor hours were 114,000 and estimated factory overhead was $695,400.The following information was for September 2010.Job X was completed during September,while Job Y was started but not finished.
The underapplied or overapplied overhead for September is:

A) $1,590 underapplied.
B) $1,590 overapplied.
C) $920 overapplied.
D) $920 underapplied.
E) $1,452 underapplied.