Before the year began, Coia Manufacturing estimated that manufacturing over $200,000 and that 25,000 direct labor hours would be worked. Actual results for the year in following: head for the year would be cluded the Actual manufacturing overhead cost Actual direct labor hours $182,000 20,000 f the company allocates manufacturing overhead based on direct labor hours, the manufacturing he year would have been A) $18,000 undera!located. B) $18,000 overallocated C) $22,000 underallocated. D) $22,000 overallocated overhead for