Here are selected basic data for Wilson Company: Estimated manufacturing overhead Estimated labor hours Actual direct labor hours Estimated direct labor cost Actual direct labor cost Factory depreciation $243,750 35,000 36,000 $325,000 $320,000 $65,400 Factory utilities Indirect labor Sales commissions Factory rent Factory property taxes Indirect materials $30,200 $22,400 $53,700 $47,700 $28,100 $33,000 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? A. $171,400 B. $226,800 C. $280,500 D. $258,100