Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to allocate manufacturing overhead to jobs Selected data about the company's operations follows: Actual manufacturing overhead cost Estimated manufacturing overhead cost $500,100 $550,200 Estimated direct labor cost $175,800 Estimated direct labor hours 50,700 Actual direct labor hours 60,300 41,000 Estimated machine hours Actual machine hours 35,300 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent) O A. $154,155 overallocated O B. $50,100 overallocated O C. $154,155 underallocated O D. $50,100 underallocated