Wet N Wild Sports Equipment Company's Work in Process Inventory

Wet N Wild Sports Equipment Company's work in process inventory on June 1 has a balance of $22,400 representing Job No.265.During June,$50,000 of direct materials were requisitioned for Job No.265 and $35,000 of direct labor cost was incurred on Job No.265.Manufacturing overhead is allocated at 125% of direct labor cost.Actual manufacturing overhead costs incurred in June amounted to $41,000.No new jobs were started during June.Job No.265 is completed on June 28.
Is manufacturing overhead overallocated or underallocated for the month of June? By how much?

A) $2,750 underallocated
B) $13,000 overallocated
C) $13,000 underallocated
D) $2,750 overallocated