Morgan Company Uses a Job Costing System

Morgan Company uses a job costing system.Morgan Company estimated manufacturing overhead costs for the year at $330,000,based on 60,000 estimated direct labor hours.Actual direct labor hours for the year totaled 75,000.Actual manufacturing overhead for the year was $384,700.
By how much was manufacturing overhead overallocated or underallocated for the year?

A) $27,800 overallocated
B) $27,800 underallocated
C) $54,700 overallocated
D) $54,700 underallocated