Before the your began, West Manufacturing estimated that manufacturing overhead for the year would be $151,000 and estimated 26,000 direct labor hours would be worked. Actual regults for the year included the following: If the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the yoar would have been (Round intermediary calculations to the nearest cont.) $63,295 underallocated $63,295 overallbcated. $31,400 underallocated $31,400 overallocated