Lakeside, Inc. estimated manufacturing overhead costs for the year at $375,000, based on 180,000 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.) OA. $11,520 overallocated B. $11,520 underallocated C. $44,062 underallocated D. $44,062 overallocated 13