Here are selected basic data for Wilson Company: Estimated manufacturing overhead $243,750 Factory utilities $30,600 Estimated labor hours Actual direct labor hours Estimated direct labor cost 35,000 $23.200 Indirect labor 36.000 Sales commissions $54,100 $47,700 $29,100 $325,000 Factory rent Actual direct labor cost $320.000 Factory property taxes Indirect materials Factory depreciation $65,600 $33,700 If the company allocates overhead based on direct labor cost, what are the total actual manufacturing overhead costs? A. $229,900 OB. $284,000 O c. $173,000 O D. $260.800