Clinton Manufacturing uses a predetermined overhead allocation rate based on direct labor costs. The following are the details of production during the year:

Total manufacturing overhead costs estimated at the beginning of the year	$140,000
Total direct labor costs estimated at the beginning of the year	$330,000
Total direct labor hours estimated at the beginning of the year	11,000 direct labor hours
Actual manufacturing overhead costs for the year	$160,000
Actual direct labor costs for the year	$360,000
Actual direct labor hours for the year	12,400 direct labor hours

Calculate the amount of manufacturing overhead costs allocated to production. (Round any percentages to two decimal places and your final answer to the nearest dollar.)

Please, I want to know how the calculation works.

Clinton Manufacturing uses a predetermined overhead allocation rate based on direct labor costs. The following are the details of production during the year: Total manufacturing overhead costs estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year Total direct labor hours estimated at the beginning of the year Actual manufacturing overhead costs for the year Actual direct labor costs for the year Actual direct labor hours for the year $140,000 $330,000 11,000 direct labor hours $160,000 $360,000 12,400 direct labor hours Calculate the amount of manufacturing overhead costs allocated to production. (Round any percentages to two decimal places and your final answer to the nearest dollar.) O A. $140,000 B. $160,000 O C. $152,712 D. $174,545