Here are selected basic data for Wilson Company: 36.000 Estimated manufacturing overhead $243,750 Factory utilities $30,700 Estimated labor hours 35,000 Indirect labor $22,800 Actual direct labor hours Sales commissions $54,000 Estimated direct labor cost $325,000 Factory rent $47,700 Actual direct labor cost $320,000 Factory property taxes $28,900 Factory depreciation $65,500 Indirect materials $33,800 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? O A $260,600 OB. $283.400 C. $172,800 OD. $229,400