Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. Selected data about thecompany's operationsfollows:

Actual manufacturing overhead cost

$ 500 comma 600

$500,600

Estimated manufacturing overhead cost

$ 550 comma 200

$550,200

Estimated direct labor cost

$ 175 comma 500

$175,500

Estimated direct labor hours

50 comma 700

50,700

Actual direct labor hours

60 comma 500

60,500

Estimated machine hours

40 comma 400

40,400

Actual machine hours

35 comma 400

35,400

By how much was manufacturing overhead overallocated or underallocated for theyear? (Round intermediary calculations to the nearestcent.)

A.

$ 155 comma 825

$155,825 underallocated

B.

$ 49 comma 600

$49,600 overallocated

C.

$ 155 comma 825

$155,825 overallocated

D.

$ 49 comma 600

$49,600 underallocated