Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Waterside Sports Equipment Company's work in process inventory on June 1 has a balance of $21,500 representing Job No. 151. During June, $52,000 of direct materials were requisitioned for Job No. 151 and $31,000 of direct labour cost was incurred on Job No. 151. Manufacturing overhead is allocated at 120% of direct labour cost. Actual manufacturing overhead costs incurred in June amounted to $42,000. No new jobs were started during June. Job No. 151 is completed on June 28.
-Is manufacturing overhead overallocated or underallocated for the month of June at Waterside Sports Equipment Company? By how much?

A) $16,167 overallocated
B) $4,800 overallocated
C) $4,800 underallocated
D) $16,167 underallocated