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

$500,000

$550,600

$175,500

50,200

60,600

40,100

35,700

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

O A. $164,782 overallocated

O B. $50,600 overallocated

O C. $164,782 underallocated

O D. $50,600 underallocated