Filex Company manufactures pipes and applies manufacturing overhead costs to production at a budgeted indirectminuscost rate of $18 per direct laborminushour. The following data are obtained from the accounting records for June 2014: Direct materials $140,000 Direct labor (4,000 hours @ $10/hour) 40,000 Indirect labor 13,000 Plant facility rent 30,000 Depreciation on plant machinery and equipment 22,500 Sales commissions 24,000 Administrative expenses 28,000 For June 2014, manufacturing overhead is . A. overallocated by $6,500 B. underallocated by $6,500 C. underallocated by $21,500 D. overallocated by $21,500