Before the year began, Coia Manufacturing estimated that manufacturing overhead for the year would be $200, 500 and that 25, 100 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost $182, 700 Actual direct labor hours 20, 800 If the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been? (Round intermediary calculations to the nearest cent.) $17, 800 overallocated. $16, 508 overallocated. $16, 508 underallocated. $17, 800 underallocated