Shoe Biz allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $235,900 Actual manufacturing overhead cost $244.400 Estimated machine hours 20,900 Actual machine hours 23,400 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 calculations to the nearest cent and final answer to the nearest dollar) ? (Round intermediary O A. $218,289. OB. $235.900 O C. $264,186 OD. $244.400