Board Games, Inc. makes board games. The following data pertains to the last six months Direct Labor Hours 45,000 65,000 57,000 52,000 34,000 29,000 Manufacturing Overhead Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 $314,000 $323,000 $247,250 $178,200 $158,500 Based on this data, what would the estimated manufacturing overhead be at a level of 42,000 direct labor hours? (Round intermediary calculations to the nearest cent.) O A. $214,640 O B. $165,160 O C. $231,020 O D. Cannot be determined from information given