Franklin Inc. manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirectcost rate of $ 18 per direct laborhour.The following data are obtained from the accounting records for June 2018:

Direct materials	$190,000
Direct labor (4,100 hours @12/hour)	49,200
Indirect labor	14,000
Plant facility rent	25,000
Depreciation on plant machinery and equipment	23,500
Sales commissions	28,000
Administrative expenses	36,000

For June 2018, manufacturing overhead is ________.

A.underallocated by $11,300

B.overallocated by $11,300

C.underallocated by $24,700

D.overallocated by $ 24 ,700