Ryan's Paints allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost $300400

Actual manufacturing overhead cost $290600

Estimated machine hours 20800

Actual machine hours 22400

The estimates were made as of the beginning of the year, while the actual results were for the entire year. The manufacturing overhead for the year would have been__(Round intermediary calculations to the nearest cent.)

A. $9800 overallocated

B. $32856 underallocated

C. $32856 overallocated

D. $9800 underallocated