Russell, Inc. estimated manufacturing overhead costs for the year at $373,000, based on 180,000 estimated direct labor hours. Actual direct labor hours for the year totaled 190,000. The Manufacturing Overhead - Control account contains debit entries totaling $392,000. The Manufacturing Overhead for the year was - (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) Select one: A. $38,632 overallocated B. $1,300 overallocated C. $1,300 underallocated D. $38,632 underallocated