Here are selected basic data for Wilson Company Estimated manufacturing overhead $243.750 Factory utilities Estimated labor hours 35,000 Indirect labor Actual direct labor hours 38,000 Sales commissions Estimated direct labor cost $325,000 Factory rent Actual direct labor cost $320,000 Factory property taxes Factory depreciation $66,300 Indirect materials of the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? $31.100 $22.900 554,300 $47.800 $28,700 $33 500 O A. $230,300 OB. $261,700 OC. $284,600 OD. $173,900