A. This answer reverses the actual and estimated hours in the calculation.

B. This answer is simply the difference between the actual and estimated overhead costs. Also, in this question overhead was overapplied, not underapplied.

C. In this question overhead is allocated based on direct labor hours. The budgeted overhead is $500,000 and the budgeted direct labor hours is 200,000. This gives us an application rate of $2.50 of overhead for every 1 direct labor hour. Since the actual direct labor hours were 210,000, the company applied $525,000 of overhead. This is $10,000 more than the actual overhead and is the overapplied overhead.

D. This answer reverses the actual and estimated dollar amounts in the calculation.