Philadelphia Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirect-cost rate of $15 per direct labor-hour. The following data are obtained from the accounting records for June 2010: Direct materials $140,000 Direct labor (3,500 hours @ $11/hour) $ 38,500 Indirect labor $ 10,000 Plant facility rent $ 30,000 Depreciation on plant machinery and equipment $ 15,000 Sales commissions $ 20,000 Administrative expenses $ 25,000

For June 2010, manufacturing overhead was:

a) underallocated

b) indeterminable

c) neither overallocated nor underallocated

d) overallocated