Collins Company uses a job costing system and allocates overhead using an estimated overhead allocation rate based on direct labour hours. Information for 2019 is as follows: Estimated Actual Manufacturing overhead $175,000 $165,000 Direct labour hours 50,000 60,000 The overhead allocated to Work in Process during 2019 before the year-end adjustment was: A. $199,800 B. $166,500 o C. $210,000 D. $165,000