Filippucci Company Used a Budgeted Indirect-Cost Rate for Its Manufacturing $\begin{array}{lr}\text { Work-in-Process } & \$ 10,000 \\\text { Finished Goods } & 20,000 \\\text { Cost of Goods Sold } & 170,000\end{array}$

Filippucci Company used a budgeted indirect-cost rate for its manufacturing operations, the amount allocated ($200,000) is different from the actual amount incurred ($225,000) .
Ending balances in the relevant accounts are:
$\begin{array}{lr}\text { Work-in-Process } & \$ 10,000 \\\text { Finished Goods } & 20,000 \\\text { Cost of Goods Sold } & 170,000\end{array}$
-Legal Advisory Inc.,employs 12 full-time attorneys and 10 paraprofessionals.Direct and indirect costs are applied on a professional labor-hour basis that includes both attorney and paraprofessional hours.Following is information for 2014: $\begin{array}{lcc}&\text { Budget }&\text { actual }\\\text { Indirect costs } & \$ 270,000 & \$ 300,000 \\\text { Annual salary of each attorney } & \$ 100,000 & \$ 110,000 \\\text { Annual salary of each paraprofessional } & \$ 29,000 & \$ 30,000 \\\text { Total professional labor-hours } & 50,000 \mathrm{dlh} & 60,000 \mathrm{dlh}\end{array}$ When using a normal costing system,year-end accounting records will show that indirect costs are ________.

A) perfectly allocated
B) underallocated
C) within budget
D) overallocated