Here are selected data for Bean Company: Estimated manufacturing overhead $252,560 Factory utilities $30,200 Estimated labor hours 35,000 Indirect labor $22,400 Actual direct labor hours 36,000 Sales commissions $53,700 Estimated direct labor cost $328,000 Factory rent $47.700 Actual direct labor cost $320,900 Factory property taxes $28, 100 Factory depreciation $65,400 Indirect materials $33,000 If the company allocates manufacturing overhead based on direct labor cost, what are the allocated manufacturing over O A. $247,093 O B. $252,560 OC. $416,753 OD. $226 800