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can someone please explain how they got that answer? i just want to know the process step by step. thank you. Shoe Biz allocates fverhead

can someone please explain how they got that answer? i just want to know the process step by step. thank you.
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Shoe Biz allocates fverhead based on machine hotars. Selected data for the most recent year follow: The estimates were made as of the beginning of the year, whlle the actual results wore for the entire year. The amount of manufacturing overhead alocated for the year based on mochine hours would have boen (Round intemediary calculations to the nearest cont and fieal answor to nearest dollar.) SA. $235,300 a $265,735. c $216.674. 0. $244,800

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