At the start of the year, Greenville Manufacturing estimated that manufacturing overhead for the year would be $175,800 and that 13,700 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost Actual direct labor hours $184,000 14,700 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been 2 (Round intermediary calculations to the nearest cent and final answer to the nearest dollar.) OA. $171,483. OB. $175,800. C. $184,000. OD. $188,601