Before the year began, Brookville Manufacturing estimated that manufacturing overhead for the year would be $176,300 and that 13,400 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost Actual direct labor hours $184,200 15,300 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.) A. $201,348. B. $184,200. O C. $176,300. OD. $161,325. What allocation base should be used to allocate MOH in a job costing environment? A. DL hours or DL cost B. the cost driver C. Machine hours D. the number of units