Seaside Seafood allocates overhead based on machine hours. Selected data for the most recent year follow. $238,500 Estimated manufacturing overhead cost Actual manufacturing overhead cost Estimated machine hours Actual machine hours $244,4001 20,200 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 (Round intermediary calculations to the nearest cent and final answer to the nearest dollar.) O A) $271,630. B) $244,400 C) $214,647 D) $238,500