Bilz Company uses a predetermined overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. During the year, the company actually incurred manufacturing overhead costs of $582,000 and 135,800 direct labor hours were worked. The company estimated that if would incur $525,700 of manufacturing overhead during the year and that 150,900 direct labor hours would be worked. By how much was manufacturing overhead overallocated or underallocated for the year? (Round intermediary calculations to the nearest cent) A. $56,300 overallocated B. $56,300 underallocated C. $109,416 underaflocated D. $109,416 overallocated