Family Fun Time, Inc. makes board games. The following data pertains to the last six months Direct Labor Hours Month 1 45,000 Month 2 64,000 Month 3 57,000 Month 4 52,000 Month 5 34,000 Month 6 27,000 Manufacturing Overhead $295,000 $317,000 $323,000 $247,250 $178,200 $164,500 Based on this data, what would the estimated manufacturing overhead be at a level of 49,000 direct labor hours? (Round intermediary calculations to the nearest cent. Use the "high" data month to calculate your final answer. Do not use the "low" month, as it will result in an approximation of the cost.) OA $280,000 OB. $164,260 OC. $255.200 OD. Cannot be determined from information given