Beta Fish Corporation uses a predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. The company estimated that it would incur $600,000 of manufacturing overhead during the year and that 150,000 direct labor hours would be worked. During the year, the company actually incurred manufacturing overhead costs of $582,600 and 135,600 direct labor hours were worked. By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) OA. $40,200 underallocated OB. $17,400 underallocated OC. $17,400 overallocated OD. $40,200 overallocated