What is the actual manufacturing overhead?

The following is selected financial data from Sunshine Bay Manufacturing for the most recent year. $21,300 Ending raw materials inventory Ending work in process inventory Ending finished goods inventory $45,000 $53,600 $5,800 Amount of underallocated manufacturing overhead Cost of goods sold for year $85,500 Cost of raw materials purchased during year $46,200 $44,200 $7,800 Cost of direct materials requisitioned during year Cost of indirect materials requisitioned during year Cost of goods completed during year Manufacturing overhead allocated $120,600 $60,900 135% Manufacturing overhead % of direct labor cost A. $5,800 B. $66,700 C. $60,900 D. $55,100