Showboat Corporation had actual manufacturing overhead costs for the most recent year of $30,000. Manufacturing overhead is allocated using a predetermined manufacturing overhead rate of $4.00 per direct labor hour. Direct labor cost is $30 per hour. At the end of the year, Showboat Corporation found it had overallocated manufacturing overhead by $2,050. How much manufacturing overhead was allocated in total during the year? O A. $30,000 B. $27,950 C. $32,050 D. $2,050