Cahin Corporation Applies Manufacturing Overhead on the Basis of Machine-Hours

Cahin Corporation applies manufacturing overhead on the basis of machine-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $21,060. Actual manufacturing overhead for the year amounted to $13,000 and actual machine-hours were 1,380. The company's predetermined overhead rate for the year was $16.20 per machine-hour.
-The overhead for the year was:

A) $1,296 overapplied
B) $9,356 overapplied
C) $9,356 underapplied
D) $1,296 underapplied