George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow Estimated manufacturing overhead cost $235.400 Actual manufacturing overhead cost $244,600 Estimated machine hours 20.100 Actual machine hours 23 200 The estimates were made as of the beginning of the year, while the actual results were for the entire year. The amount of manufacturing overhead allocated for the year based on machine hours would have been ? (Round Intermediary calculations to the nearest cent) O A. $271,672 OB. $211,916 OC. $235,400 OD. $244,600