Gloria's Umbrellas allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $300,200 Actual manufacturing overhead cost $290,300 Estimated machine hours 20,000 Actual machine hours 22,900 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The manufacturing overhead for the year would have been? (Round intermediary calculations to the nearest cent.) A. $9,900 overallocated. B. $9,900 underallocated. C. $53,429 underallocated. D. $53,429 overallocated