George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $236,000 Actual manufacturing overhead cost $244,900 Estimated machine hours 20,300 Actual machine hours 23,400 The estimates were made as of the beginning of the year, while the actual results were for the entire year. (Round intermediary calculations to the nearest cent The amount of manufacturing overhead allocated for the year based on machine hours would have been and final answer to the nearest dollar.) A. $212,456. B. $236,000. C. $244,900. D. $272,142