Lakeside, Inc. estimated manufacturing overhead costs for the year at $373,000, based on 183,000 estimated direct labor hours. Actual direct labor hours for the year totaled 193,000. 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. $38,326 overallocated B. . OD. $1,720 overallocated $38.326 underallocated $1,720 underallocated