Before the year began, Butler Manufacturing estimated that manufacturing overhead for the year would be $178,100 and that 13,700 direct labor hours would be won 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 2 Round intermediary calculations to the nearest Cort) A $184,500 OB. $167,394 C. $176,100 D. $194,035