MULTIPLE CHOICE. Choose the one alternative that best completes the statement or answers the question. 1) Board Games, Inc. makes board games. The following data pertains to the last six months: Direct Labor Hours MOH Month 1 4 5,000 $295,000 Month 2 6 8.000 $313.000 , Month 3 57.000 $323,000 Month 4 52 000 $247 250 Month 5 34.000 $178.200 Month 6 26.000 $159.500 Based on this data, what would the estimated manufacturing overhead be at a level of 48,000 direct labor hours? (Round intermediary calculations to the nearest cent.) A) $167,460 B) $314,760 C) $239,400 D) Cannot be determined from information given