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27) During 2011, Monk Manufacturing expected Job No. 59 to cost $300,000 of overhead, $500,000 of materials, and $200,000 in labor. Monk allocated overhead based on direct labor cost. Actual production required an overhead cost of $280,000, $550,000 in materials used, and $220,000 in labor. All of the goods were completed. How much is the amount of over- or underallocated overhead? $20.000 underallocated b. $20.000 overallocated $50,000 underallocated d. $50,000 overallocated a