$232,900 $251,000 $350,600 Actual direct labor hours Estimated direct labor hours Actual manufacturing overhead costs Estimated manufacturing overhead costs Actual direct labor cost Estimated direct labor cost $450,560 $465,300 $512,000 If Nadal Company uses direct labor cost as the allocation base, what would the allocated manufacturing overhead be for the year? O A. $728,085 O B. $450,560 O C. $350,600 O D. $409,464