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 36,000 Sales commissions Estimated direct labor cost $325,000 Factory rent Actual direct labor cost $320,000 Factory property taxes Factory depreciation $65,600 Indirect materials If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? $173,000 $283,500 $228,900 $260,900 $30,900 $22,600 $54,600 $47,800 $28,700 $33,300