TurkeyTrot allocates overhead based on machine hours. Selected data for the most recent year follow.

Estimated manufacturing overhead cost

$235,700

Actual manufacturing overhead cost

$244,800

Estimated machine hours

20,700

Actual machine hours

23,100

The estimates were made as of the beginning of theyear, 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 nearestdollar.)

A.

$263,109.

B.

$235,700.

C.

$244,800.

D.

$219,366.