has manufacturing overhead been overallocated or underallocated and by what amount as of janurary 31?

Additional data: 1. Actual manufacturing overhead for January amounted to $66,400. 2. Total direct labor cost for January was $64,000. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budgot for the year called for $250,000 of direct labor cost and $350,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,400 (1,000 direct labor hours) and total direct material charges were $14,100. 5. Cost of direct materials placed in production during January totaled $123,700. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,100. 7. Finished goods inventory balance on January 31 was $35,100. A. $13,800 overallocated B. $13,800 underallocated C. $23,200 overallocated D. $23,200 underallocated Additional data: 1. Actual manufacturing overhead for January amounted to $66,400. 2. Total direct labor cost for January was $64,000. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budgot for the year called for $250,000 of direct labor cost and $350,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,400 (1,000 direct labor hours) and total direct material charges were $14,100. 5. Cost of direct materials placed in production during January totaled $123,700. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,100. 7. Finished goods inventory balance on January 31 was $35,100. A. $13,800 overallocated B. $13,800 underallocated C. $23,200 overallocated D. $23,200 underallocated