Ryan's Pants allocates overhead fused on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $235, 900 Actual manufacturing overhead cost $244, 700 Estimated machine hours 20, 600 Actual machine hours 23, 100 The estimates were made as of the beginning of the year. The estimate 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) $264, 495 $236, 900 $244, 700 $218, 217