Hiltop Manufacturing uses a predetermined manutacturing 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 $50000 $55000 $175,800 Estimated direct labor hours 50,500 Actual direct labor hours 60,700 Estimated machine hours 40,600 Actual machine hours 35,800 By how much was manutacturing overhaad overallocated or underallocated for the year? (Round intermediary calculations to the nearest cont) OA S64,910 overallocated B. $14,910 underallocated OC. S14,010 overallocated OD. $64,910 underallocated