At the start of the year, Greenville Manufacturing estimated that manufacturing overhead for the year would be $176,200 and that 14,000 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost Actual direct labor hours $184,400 14,900 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been ? (Round intermediary calculations to the nearest cent and final answer to the nearest dollar.) O A. $173,262 OB. $176,200. O C. $187,591. OD. $184,400