Lakeside, Inc. estimated manufacturing overhead costs for the year at $371,000, based on 181,000 estimated direct labor hours. Actual direct labor hours for the year totaled 196,000. The manufacturing overhead account contains debit entries totaling $392,000. The Manufacturing Overhead for the year was ________. (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

A) $49,393 overallocated B) $9,800 overallocated C) $9,800 underallocated D) $49,393 underallocated