Clinton Manufacturing uses a predetermined overhead allocation rate based on a percentage of 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	$340,000
Total direct labor hours estimated at the beginning of the year	10,000 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	10,000 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.)

A.

$148,248

B.

$169,412

C.

$160,000

D.

$140,000