Here are selected basic data for Polar Fleece Company Next Question Estimated manufacturing overhead $253,500 Factory utilities $30,700 Estimated labor hours 35,000 Indirect labor $23,200 Actual direct labor hours 36,000 Sales commissions $54,300 Estimated direct labor cost $325,000 Factory rent $47,700 Actual direct labor cost $320,000 Factory property taxes $29,100 Factory depreciation $66,300 Indirect materials $33,600 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? A. $230,600 B. $228,100 OC. $261,700 D. $284,900