Data for Surge Corporation is as follows: Beginning raw materials inventory $37,000 Beginning work in process inventory Beginning finished goods inventory $56,600 Cost of materials purchased Cost of direct materials requisitioned $91,300 Direct labor incurred Actual manufacturing overhead $160,000 Cost of goods manufactured Cost of goods sold $265,600 Manufacturing overhead rate (% of direct labor) What is finished goods ending inventory? $61,500 $151,000 $125,000 $287,800 125% O A. $78,800 O B. $287,800 O C. $67,100 OD. $497,300 Airhead Company uses a predetermined manufacturing overhead rate based on machine hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows: Actual manufacturing overhead cost $500,400 Estimated manufacturing overhead cost $550,600 Estimated direct labor cost $175,300 Estimated direct labor hours 50,400 Actual direct labor hours 60.400 Estimated machine hours 40.200 Actual machine hours 36.000 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) O A. $7,200 underallocated O B. $57,400 underallocated O C. $57,400 overallocated OD. $7,200 overallocated