Before the year began, Tardis Manufacturing estimated that manufacturing overhead for the year would be

$175,700

and that

25,900

direct labor hours would be worked. Actual results for the year included the following:

Actual manufacturing overhead cost	$182,900
Actual direct labor hours	20,900

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.

$41,198

underallocated.

B.

$7,200

underallocated.

C.

$41,198

overallocated.

D.

$7,200

overallocated.