please show work as well

Before the year began, Visor Manufacturing estimated that manufacturing overhead for the year would be $200.900 and that 25,400 direct labor hours would be worked Actual results for the year included the following Actual manufacturing overhead cost $182,800 Actual direct labor hours 20.400 of the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been? (Round intermediary calculations to the nearest cent.) O A $18,100 overallocated O B. $18.100 underallocated O c. $21,436 underallocated D. $21,436 overallocated