Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to locate manufacturing overhead to jobs. Selected data about the company's operations follows: Actual manufacturing overhead cost $500 300 Estimated manufacturing overhead cost $550,100 Estimated direct labor cost $175,700 Estimated direct labor hours 50 400 60,100 Actual direct labor hours Estimated machine hours 40.700 Actual machine hours 36.000 By how much was manufacturing overhead overallocated or under located for the year (Round intermediary calculations to the newest cent) O A $49.800 overallocated OB. $155,391 overallocated OC. 549,800 underalocated OD 5155,391 under allocated