11. SableCompanyisdebatingtheuseofdirectlabourcostordirectlabourhoursasthecostallocationbaseforalloc atingmanufa overhead.Thefollowinginformationisavailableforthemostrecentyear: Estimated direct labour cost $500,000 Actual direct labour cost $450,000 Estimated manufacturing overhead costs $400,000 Actual manufacturing overhead costs $350,000 Estimated direct labour hours 250,000 Actual direct labour hours 245,000 If Sable Company uses direct labour cost as the allocation base, what would the allocated manufacturing overhead be for the year? * (1 Point) A) $400,000 B) $642,857 C) $315,000 D) $360,000