Before the year began, Brookville Manufacturing estimated that manufacturing overhead for the year would be $175,600 and that 13,100 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.) OA. $157,714. B. $175,600. C. $184,200. D. $205,020.