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	$500,900
Estimated manufacturing overhead cost	$551,000
Estimated direct labor cost	$175,200
Estimated direct labor hours	50,500
Actual direct labor hours	60,800
Estimated machine hours	40,300
Actual machine hours	35,800

By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.)

	A.	$162,428 overallocated
	B.	$50,100 overallocated
	C.	$50,100 underallocated
	D.	$162,428 underallocated