Star Company's Accountants Estimate Total Overhead for Each Month Will

Star Company's accountants estimate total overhead for each month will be $64,000. They will allocate overhead on the basis of direct labour cost. During the current month, 3 jobs were worked on: Job 745 Job 746 Job 747
Direct material $36,000 $56,000 $24,000
Direct labour $56,000 $72,000 $40,000
Job 745 was completed and sold, Job 746 was completed and Job 747 is still in process. Budgeted direct labour cost for the month was $160,000 and actual overhead was $65,800.
The amount of over- or underapplied overhead for the month was:

A) $1,400 overapplied
B) $1,800 underapplied
C) $4,848 overapplied
D) $8,000 underapplied