Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on machine hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows $500,400 Actual manufacturing overhead cost Estimated manufacturing overhead cost $550,300 Estimated direct labor cost $176,000 Estimated direct labor hours 50,800 60,200 Actual direct labor hours Estimated machine hours 40,200 Actual machine hours 35,800 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) O A. $60,198 underallocated O B. $60,198 overallocated O C. $10,298 underallocated O D. $10,298 overallocated