Door Company Estimated Manufacturing Overhead Costs for 2009 at $378,000

Door Company estimated manufacturing overhead costs for 2009 at $378,000. The predetermined manufacturing overhead rate was based on 105,000 estimated direct labor hours. Actual direct labor
Hours for 2009 totaled 110,000. The manufacturing overhead account showed debit entries
Totaling $394,000. For the year, was overhead overallocated or underallocated and by how much?

A) $16,000 underallocated
B) $2,000 overallocated
C) $2,000 underallocated
D) $16,000 overallocated