Before the year began, Plastics Manufacturing estimated that manufacturing overhead for the year would be $150,100 and that 25,400 direct labor hours would be worked. Actual results for the year included the following: 20,700 Actual direct labor hours $182,300 Actual manufacturing overhead cost If the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been intermediary calculations to the nearest cent.) (Round OA. $59,963 underallocated. O B. $32,200 overallocated. O C. $59,963 overallocated. O D. $32,200 underallocated