Morris company applies overhead based on direct labor costs. For the current year, korris company estimatesd total overhear costs to be $400,000and direcr labor costs to be totaled $1,800,000at the year end facorty overhead is?
A: overapplied by $20,000
B: overapllied by $190000
C: underapplied by $20000
D: overapplied by $4000
E: Neither overapplied nor underapplied