Lakeside, Inc. estimated manufacturing overhead costs for the year at $373,000, based on 184.000 estimated direct labor hours. Actual direct labor hours for the year totaled 194,000. 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. $1,820 underallocated B. $38,227 overallocated C. $1,820 overallocated OD. $38.227 underallocated