Lakeside, Inc. estimated manufacturing overhead costs for the year at $371,000, based on 180,000 estimated direct labor hours. Actual direct labor hours for the year 190,000. 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.

$39,526 overallocated

B.

$39,526 underallocated

C.

$400 underallocated

D.

$400 overallocated