For 2020, Manufacturing Company uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information: Budgeted Actual Manufacturing overhead costs $520,000 $600,000 Machine-hours 50,000 60,000 Over or under- Allocated manufacturing overhead? What is amount? None of them O A. $24,000 under-allocated OB. $24,000 over-allocated O C. OD. $30,000 under-allocated