Please show me your calculation

Bosch Company uses a job costing system. Bosch Company estimated manufacturing overhead costs for the year at $352,000, based on 160,000 estimated direct labor hours. Actual direct labor hours for the year totaled 198,000. Actual manufacturing overhead for the year was $395,300. By how much was manufacturing overhead overallocated or underallocated for the year? 24) A) $43,300 underallocated C) $43,300 overallocated B) $40,300 underallocated D) $40,300 overallocated