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 fol lows: Actual manufacturing overhead cost Estimated manufacturing overhead cost $500.800 $550,100 Estimated direct labor cost $175,300 Estimated direct labor hours 50,600 Actual direct labor hours 60,900 Estimated machine hours 40,700 35,800 Actual machine hours By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent.) OA. $49,300 overallocated O B. $161,183 underallocated O c. $161,183 overallocated O D. $49,300 underallocated