< Question 24 of 30 A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $360,000 and direct labor hours would be 45,000. Actual factory overhead costs incurred during the year were $379,100, and actual direct labor hours were 47,000. What is the amount of over-allocated or under-allocated manufacturing overhead at the end of the year? A. $3,100 under-allocated. B. $3,200 under-allocated. OC $16,000 under-allocated. OD. $3,100 over-allocated. Reset Selection A Questio