Board Games, Inc. makes board games. The following data pertains to the last six months:

	Direct Labor Hours	Manufacturing Overhead
Month 1	45,000	$295,000
Month 2	66,000	$315,000
Month 3	57,000	$323,000
Month 4	52,000	$247,250
Month 5	34,000	$178,200
Month 6	30,000	$160,500

Based on this data, what would the estimated manufacturing overhead be at a level of 44,000 direct labor hours? (Round intermediary calculations to the nearest cent.)

Selected Answer:	Cannot be determined from information given.
Answers:	$220,620
	$164,620
	$228,980
	Cannot be determined from information given.