The following information was gathered for the Calico Cat Corporation for the most recent year. Manufacturing overhead is allocated using machine hours.

Actual machine hours

Allocated manufacturing overhead

Estimated manufacturing overhead costs

$141,000$

$$1,128,000$

$$1,059,000$

$$1,138,000$

Actual manufacturing overhead costs

By how much is manufacturing overhead over or underallocated?

A$.$ $$79,000$ underallocated

B$.$ $$10,000$ overallocated

C$.$ $$10,000$ underallocated

D$.$ $$79,000$ overallocated