1.For 2010, Jake's Dog Supply Manufacturing uses machine-hours as the only overhead cost-allocation base. The accounting records contain the following information:

Estimated Actual

Manufacturing overhead costs $200,000 $240,000

Machine-hours 40,000 50,000

Using normal costing, the amount of manufacturing overhead costs allocated to jobs during 2010 is

A. 200,000

B. 300,000

C. 250,000

D. 240,000