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 Estimated direct labor cost Estimated direct labor hours Actual direct labor hours Estimated machine hours Actual machine hours $500,300 $550,000 $175, 100 51,000 61,000 40,400 35,600 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) O A. $49,700 underallocated O B. $157,280 overallocated O C. $49,700 overallocated OD. $157,280 underallocated