Before the Year Began, Jupiter Manufacturing Estimated That Manufacturing Overhead

Before the year began, Jupiter Manufacturing estimated that manufacturing overhead for the year would be $200,600 and that 25,600 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) $18,100 overallocated.
B) $25,700 underallocated.
C) $25,700 overallocated.
D) $18,100 underallocated.