Before the year began, Brookville Manufacturing estimated that manufacturing overhead for the year would be $176,300 and that 13,600 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost Actual direct labor hours $184,800 14,700 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. $190,512. B. $184,800. C. $176,300. D. $170,971