Before the year began, Plastics Manufacturing estimated that manufacturing overhead for the year would be $150,600 and that 25,100 direct labor hours would be worked. Actual results for the year included the following: Actual direct labor hours 20,100 Actual manufacturing overhead cost $183,000 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 nearest cent.) O A. $82,400 underallocated. O B. $32,400 overallocated OC. $32,400 underallocated OD $62,400 overallocated A plzza company produces frozen pizzas in three departments: assembly, freezing, and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made the sauce, cheoso, and toppings are added at the end of the process. Conversion costs are added evenly, Data for the assembly department includes Beginning WIP Inventory O units Units started 27.000 units Units completed transferred to freezing 17,500 units Ending WIP (65% through assembly 9,500 units Crust ingredients added $40,880 Cheese added $22.000 Sauce and toppings added $6,000 Direct labor $30,000 Manufacturing Overhead $6,330 The cost per equivalent unit for cheese, sauce, and toppings would be closest to O A $1.63 OB $1.53 OC. $1.00 OD. $151