Poland's Paints allocates overhead based on machine hours. Selected data for the most recent year follow Estimated manufacturing overhead cost Actual manufacturing overhead cost $238,300 $244,000 Estimated machine hours 20,500 Actual machine hours 23,10 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 machin the nearest cent and final answer to the nearest dollar.) e h ours would have been (Round intermediary calculations to O A. $238,300. O C. $244,000. $216,537 O B. O D. $268,422