Before the year began, Jupiter Manufacturing estimated that manufacturing overhead for the year would be $200,600 and that 25,600 direct labor hours would be worked. Actual result Actual manufacturing overhead cost Actual direct labor hours $182,500 20,000 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 O A $25,700 underallocated O B. $25,700 overallocated OC. $18,100 overallocated OD. 518,100 under located stimated that manufacturing overhead for the year would be $200,600 and that 25.600 direct labor hours would be worked. Actual results for the year included the following: $182.500 20,000 ad based on direct labor hours, the manufacturing overhead for the year would have been ? (Round intermediary calculations to the nearest cent)