Ryan's Paints Allocates Overhead Based on Machine Hours

Multiple Choice

Ryan's Paints allocates overhead based on machine hours. Selected data for the most recent year follow. 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) $9600 overallocated.
B) $9600 underallocated.
C) $29,774 overallocated.
D) $29,774 underallocated.