Franklin Inc. manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect - cost rate of $19 per direct labor-hour. The following data are obtained from the accounting records for June 2020: Direct materials Direct labor (4,000 hours @ $11/hour) Indirect labor Plant facility rent Depreciation on plant machinery and equipment Sales commissions Administrative expenses $130,000 44,000 13,000 29,000 21,000 35,000 39,000 For June 2020, manufacturing overhead is OA, underallocated by $26,000 O B. overallocated by $26,000 O c. underallocated by $13.000 OD. overallocated by $13,000