Before the year began, Murphy Manufacturing estimated that manufacturing overhead for the year would be $176,000 and that 13, 700 direct labor hours would be worked. Actual results for the year included the following: Actual manufacturing overhead cost $184, 100 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.) A. $194, 035. B. $184, 100. C. $176,000. D. $167, 031