Lakeside, Inc. estimated manufacturing overhead costs for the year at $371,000, based on 184,000 estimated direct labor hours. Actual direct labor hours for the year totaled 196,000 . The manufacturing overhead account contains debit entries totaling $392,000. The Manufacturing Overhead for the year was (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) A. $3,920 overallocated B. $43,714 underallocated C. $43,714 overallocated D. $3,920 underallocated