Franklin Inc. manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect - cost rate of $15 per direct labor - hour. The following data are obtained from the accounting records for June 2020: Direct materials $160,000 Direct labor (4,800 hours @ $12/hour) 57,600 Indirect labor 20,000 Plant facility rent 27,000 Depreciation on plant machinery and equipment 21,000 Sales commissions 28,000 Administrative expenses 37,000 For June 2020, manufacturing overhead is A. underallocated by $4,000 OB. underallocated by $33,000 C. overallocated by $4,000 OD. overallocated by $33,000