Salvatore LLC provides a wide variety of legal services and uses an activity-based costing system. Data from its activity-based costing system for all services follows: Activity cost pool Total cost Total activity Research $172,200 6,000 Hours of paralegal time Client meetings $341,300 4,400 Number of meeting hours Court fding foos $303,500 1,100 Number of cases Document preparation $144,600 4,600 Number of documents The cost pool activity rate for client meatings is OA. $28.70 por meeting hour, OB. $59.73 per meeting hour. OC. $6 27 per meeting hour. OD. 577.57 per meeting hour, Before the year began Plastics Marvutacturing estimated that manufacturing overhead for the your would be $150,000 and that 25, 100 direct labor hours would bo worked. Actual results for the year induced the following Actual direct labor hours 20,100 Actual manufacturing overhead cost $183,000 If the company allocatos manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been (Round Intermediary calculations to the nearest cent) OA. $62.400 underallocated OB. $32,400 overallocated OC. $32,400 underatlocated OD. $62,400 averallocated