Hilltop Manufacturing uses a predetermined manufacturing overhead rate based on machine 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 $500,400 $551,000 $175,800 50,100 60,200 40,600 35,900 By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) O A. $63,837 underallocated OB. $13,237 underallocated Oc. $13,237 overallocated OD. $63,837 overallocated