Lakeside, Inc. estimated manufacturing overhead costs for the year at

$370,000, based on 182,000 estimated direct labor hours. Actual direct labor hours for the year totaled 194,000.

The manufacturing overhead account contains debit entries totaling $391,000.

The Manufacturing Overhead for the year was ________. (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

A.

$43,887 underallocated

B.

$2,820 underallocated

C.

$2,820 overallocated

D.

$43,887 overallocated