Before the year began, Butler Manufacturing estimated that manufacturing overhead for the year would be $176, 100 and that 13.700 direct labor hours would be worked. Actual results for the year included the following Actual manufacturing overhead cost $184,500 Actual direct labor hours 15,100 The amount of manufacturing overhead allocated for the year based on direct labor hours would have been ? (Round intermediary calculations to the nearest cent.) O A. $194,035 OB. 5167,394 OC. $176,100. OD. 5184,500