A company estimated total fixed manufacturing overhead of $200,000 and variable manufacturing overhead costs of $1.00 per machine hour for the year. The company estimates that it will require 100,000 machine hours and 80,000 direct labor hours during the year. At the end of the year, the company had $350,000 of actual manufacturing overhead. What is the total estimated manufacturing overhead for the year? $300,000 O $280.000 $50,000 $70,000