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 Estimated machine hours Actual machine hours $238,200 $244,500 20,100 23,300 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 and final answer to the nearest dollar.) A) $244,500 B) $238,200 C) $276,105 D) $210,921. Here are selected basic data for Boston Bracing Company: Estimated manufacturing overhead $253,500_Factory utilities $31,000 Estimated labor hours 35,000 Indirect labor $23,000 Actual direct labor hours 36,000 Sales commissions $53,800 Estimated direct labor cost $325,000 Factory rent $48,300 Actual direct labor cost $320,000 Factory property taxes $28,900 Factory depreciation $66,800 Indirect materials $33,700 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? A) $231,700 B) $285,500 C) $262,500 D) $228,800