Star Company's work in process inventory on June $1$ has a balance of $$23,300$ representing Job No$.265.$ During June, $$51,000$ of direct materials were requisitioned for Job No$.265$ and $$35,400$ of direct labor

cost was incurred on Job No$.265.$ Manufacturing overhead is allocated at $120\%$ of direct labor cost Actual manufacturing overhead costs incurred in June amounted to $$41,100.$ No new jobs were started during

June. Job No$.265$ is completed on June $28.$

Is manufacturing overhead overallocated or underallocated for the month of June? By how much?

A$.$ $$1,380$ overallocated

B$.$ $$13,140$ overallocated

C$.$ $$1,380$ underallocated

D$.$ $$13,140$ underallocated