Before the Year Began, Venus Manufacturing Estimated That Manufacturing Overhead

Before the year began, Venus Manufacturing estimated that manufacturing overhead for the year would be $175,900 and that 25,900 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 (Round intermediary calculations to the nearest cent.)

A) $45,642.00 overallocated.
B) $6900.00 underallocated.
C) $6900.00 overallocated.
D) $45,642.00 underallocated.