records for June of the current year.

$($Click the icon to view the table.$)$

For June, manufacturing overhead was

A$.$ underallocated by $$32,000$

B$.$ underallocated by $$30,000$

C$.$ neither underallocated or overallocated

D$.$ overallocated by $$61,000$

E$.$ overallocated by $$5,000$

Table

Direct materials

Direct labour $(8,000$ hours @ $$14/$hour$)$

Indirect labour

Plant facility rent

Depreciation on plant machinery and equipment

Sales commissions

Administrative expenses