Before the Year Began, Coia Manufacturing Estimated That Manufacturing Overhead

Before the year began, Coia Manufacturing estimated that manufacturing overhead for the year would be $200,000 and that 25,000 direct labor hours would be worked. Actual results for the year included the following: If the company allocates manufacturing overhead based on direct labor hours, the manufacturing overhead for the year would have been

A) $18,000 overallocated.
B) $22,000 underallocated.
C) $22,000 overallocated.
D) $18,000 underallocated.