I need an answer as soon as possible please.

Frankling Inc. manufactures pipes and applies manufacturing overhead costs to productions at a budgeted indirect cost rate of $18 per direct labor hour. The following data are obtained for accounting records for June 2018:

Direct Materials - $100,000

Direct labor (4,100 hours @$9/hour - 36,900

Indirect labor - 13,000

Plant Facitily Rent - 32,00

Depreciation on plant machinery and equipment -- 25,500

Sales commissions - 20,000

Administrative expenses - 30,000

For June 2018, manufacturing overhead is________

A.

overallocated by $ 26,700

B.

overallocated by $ 3,300

C.

underallocated by $ 26,700

D.

underallocated by $ 3,300