At the start of the year. Greenville Manufacturing estimated that manufacturing overhead for the year would be $175,700 and that 13,800 direct inbor hours would be worked. Acta results for the year included the following: Actual manufacturing overhead cost $184,000 Actual direct labor hours 15,400 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been (Round intermediary calculations to the nearest cont and final unswer to the nearest dotar) A 5175,700 B. 5196,042 OG 5184,000 D5164