CTCorp allocates manufacturing overhead based on direct labor hours. Total estimated manufacturing overhead for the year is projected to be $300,000. Total estimated direct labor cost is $150,000, whereas total estimated direct labor hours to be worked are 10,000. During the year, a total of 12,500 direct labor hours were worked, and CTCorp's actual manufacturing overhead for the year was $350,000. CTCorp's MOH was Underallocated by $25,000 B Overallocated by $375,000 Underallocated by $375,000 Overallocated by $25,000