Before the Year Began,Johnson Manufacturing Estimated That Manufacturing Overhead for the Year

Before the year began,Johnson Manufacturing estimated that manufacturing overhead for the year would be $160,000 and that 12,000 direct labour hours would be worked.Actual results for the year included the following:

If the company allocates manufacturing overhead based on direct labour hours,the manufacturing overhead for the year would have been

A) $15,000 overallocated.
B) $15,000 underallocated.
C) $25,000 overallocated.
D) $25,000 underallocated.