Timewise Manufacturing uses a predetermined manufacturing overhead rate based on direct labor hours to allocate manufacturing overhead to jobs. Selected data about the company's operations follows:Actual manufacturing overhead costEstimated manufacturing overhead costEstimated direct labor costEstimated direct labor hoursActual direct labor hoursEstimated machine hoursActual machine hours$$500,100$$$550,200$$$175,50050,40060,90040,00036,000$By how much was manufacturing overhead overallocated or underallocated for the year? $($Round intermediary calculations to the nearest cent.$)$ A$.$ $$50,100$ underallocated B$.$ $$50,100$ overallocatedO C$.$ $$164,928$ underallocated D$.$ $$164,928$ overallocated