13) The following data are obtained from the accounting records of MM company for June 2020: Direct materials Direct labor (4,600 hours @ $10/hour) Applied manufacturing overhead cost Actual overhead cost $170,000 46,000 80,000 75,500 For June 2020, manufacturing overhead is overallocated by $4,500 Correct answer is not provided overallocated by $46,000 underallocated by $4,500