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	60,000	$314,000
Month 3	57,000	$323,000
Month 4	52,000	$247,250
Month 5	34,000	$178,200
Month 6	28,000	$163,500

Based on this data, what would the estimated manufacturing overhead be at a level of

46,000

direct labor hours? (Round intermediary calculations to the nearest cent.)

A.

$248,200

B.

$160,160

C.

$248,200

D.

Cannot be determined from information given.