Lakeside Company Estimated Manufacturing Overhead Costs for 2013 at $378

Lakeside Company estimated manufacturing overhead costs for 2013 at $378 000, based on 180 000 estimated direct labour hours. Actual direct labour hours for 2013 totaled 195 000. The manufacturing overhead account contains debit entries totaling $391 500. The manufacturing overhead for 2013 was:

A) $18 000 underallocated.
B) $18 000 overallocated.
C) $31 500 underallocated.
D) $31 500 overallocated.