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Answer (A) is correct . Overhead was budgeted at $756,000 based on a budgeted labor cost of $432,000 ($7.20 × 60,000 hours). Thus, $1.75 of overhead was applied for each $1 of labor cost ($756,000 ÷ $432,000). Given actual labor costs of $450,000, $787,500 ($1.75 × $450,000) of overhead was applied during the period. Actual overhead was $775,000, so $12,500 ($787,500 – $775,000) was overapplied.

Answer (B) is incorrect because The difference between budgeted direct labor cost at 60,000 direct labor hours and actual direct labor cost is $18,000 ($450,000 – $432,000).
Answer (C) is incorrect because The difference between budgeted overhead ($756,000) and the actual overhead ($775,000) is $19,000.
Answer (D) is incorrect because The difference between budgeted overhead and budgeted direct labor costs [$756,000 + ($7.20 × 60,000)] and actual overhead and actual direct labor costs ($775,000 + $450,000) is $37,000.