Before the year began, Tardis Manufacturing estimated that manufacturing overhead for the year would be $176,000 and that 25,300 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost Actual direct labor hours $182,400 20,100 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. $42,504 overallocated. B. $42,504 underallocated. OC. $6,400 overallocated. D. $6,400 underallocated.