Hiltop Manufacturing uses a predetermined manufacturing overhead rate based on direct inbor hours to locate manufacturing overhead to jobs. Selected data about the company's operations follows: Actual manufacturing overhead cost $500,300 Estimated manufacturing overhead cost $550,300 Estimated direct labor cost $175 600 Estimated direct labor hours 50.900 Actual direct labor hours 50,100 Estimated machine hours 40.900 Actual machine hours 35 000 Hy how much was manufacturing overhead overallocated or underwented for the year (Round Intermediary calculations to the nearest cant) O A $50,000 over located OB $149,361 under located OC $50,000 under located OD $149,381 overalocated