The following information was gathered for the Blazer Corporation for the most recent year. Manufacturing overhead is allocated using direct labor hours. 76,000 $792,000 Estimated direct labor hours Allocated manufacturing overhead Estimated manufacturing overhead costs Actual manufacturing overhead costs $813,000 $759.250 By how much is manufacturing overhead over- or underallocated? O $21.000 underallocated $32,750 overallocated $53.750 underallocated $21,000 overallocated