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 the current year, estimated direct labor hours are 133,000 and estimated factory overhead is $784,700. The following information is for September. Job X was completed during September, while Job Y was started but not finished. September 1, inventories: Materials$ 24,000 Work-in-process (All Job X) 53,400 Finished goods 105,600 Materials purchases$157,000 Direct materials requisitioned: Job X $74,000 Job Y 68,000 Direct labor hours: Job X 7,000 Job Y 5,500 Labor costs incurred: Direct labor ($6.00 per hour) $75,000 Indirect labor 24,200 Factory supervisor salaries 11,100 Rental costs: Factory $9,300 Administrative offices 3,200 Total equipment depreciation costs: Factory $10,400 Administrative office 2,800 Indirect materials used $17,800 The underapplied or overapplied overhead for September is: A. $2,350 underapplied. B. $2,350 overapplied. C. $950 overapplied D. $1,450 underapplied.