During November,Ironwood Manufacturing Used 10,375 Direct Labor Hours and Paid

During November,Ironwood Manufacturing used 10,375 direct labor hours and paid direct labor wages of $166,000.The company incurred manufacturing overhead of $368,540 during this same time period.For the entire year,Ironwood estimated total manufacturing overhead would be $4,410,000,direct labor hours would be 126,000,and total direct labor wages would be $1,992,000.Company managers determined that manufacturing overhead would be applied based on direct labor hours.For the month of November,manufacturing overhead was

A) $1,040 overapplied
B) $5,415 underapplied
C) $5,415 overapplied
D) $1,040 underapplied