Smith Paints allocates overhead based on machine hours. Selected data for the most recent year follow $250.00 Estimated manufacturing overhead cost Actual manufacturing overhead cost Estimated machine hours Actual machine hours 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 20.000 21.00 O A 532.500 overallocated OB. $20,000 overallocated OC, 532 500 underallocated OD 520,000 under located