Before the year began, Plastics Manufacturing estimated that manufacturing overhead for the year would be $150,300 and that 25,000 direct labor hours would be worked. Actual results for the year included the following: Actual direct labor hours Actual manufacturing overhead cost 20,900 $182,800 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.) A. $57,191 underallocated. B. $57,191 overallocated. C. $32,500 overallocated. D. $32,500 underallocated