Beta Fish Corporation uses a predetermined overhead rate based on machine hours to allocate manufacturing overhead to jobs. The company estimated that it would incur $600,400 of manufacturing overhead during the year and that 250,500 machine hours would be used. During the year, the company actually incurred manufacturing overhead costs of $583,000 and 240,300 machine hours were used. By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) CE O A. $17,400 underallocated O B. $6,280 underallocated O C. $17,400 overallocated OD. $6,280 overallocated