how did they get that answer

Ryan's Paints allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $300,000 Actual manufacturing overhead cost $290,300 Estimated machine hours 21,000 Actual machine hours 22,500 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The manufacturing overhead for the year would have been (Round intermediary calculations to the nearest cent.) A. $9,700 underallocated B. $31,225 overallocated C. $31,225 underallocated Xo. $9,700 overallocated