Beckner Inc

Beckner 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 are 133,000 and estimated factory overhead is $785,300.The following information is for September 2010.Job X was completed during September,while Job Y was started but not finished.Round calculations to two significant digits.
The underapplied or overapplied overhead for September is:

A) $2,350 underapplied.
B) $2,350 overapplied.
C) $950 overapplied.
D) $950 underapplied.
E) $1,452 underapplied.