Seaside Seafood allocates orortar

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machine hours. Selected data for the most recent year follow.

Actual manufacturing overhead cost

$$238,300$

$$244,500$

$20,700$

$23,000$

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 intermediary calculations to the nearest cent and final answer to the nearest dollar.$)q,($Round