Data below pertains to Garrett Companys most recently completed fiscal year before any adjustments for overallocated or underallocated overhead were made:

Estimated manufacturing overhead	$ 240,000		Factory utilities	$ 29,100
Estimated labor hours	35,000		Indirect labor	$ 23,500
Actual direct labor hours	36,000		Sales commissions	$ 53,700
Estimated direct labor cost	$ 300,000		Factory rent	$ 49,200
Actual direct labor cost	$ 320,000		Factory property taxes	$ 28,100
Factory depreciation	$ 67,200		Indirect materials	$ 33,000

Actual overhead incurred during the year totaled

A. $230,100

B. $300,000

C. $283,800

D. $240,000