Lakeside Inc

Lakeside Inc.estimated manufacturing overhead costs for 2014 at $378,000,based on 180,000 estimated direct labor hours.Actual direct labor hours for 2014 totaled 195,000.The manufacturing overhead account contains debit entries totaling $391,500.The manufacturing overhead for 2014 was ________. (Round your intermediate calculations to one decimal place)

A) $31,500 underallocated
B) $31,500 overallocated
C) $18,000 underallocated
D) $18,000 overallocated