Here are selected data for Wilson Company: Estimated manufacturing overhead $243,750 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 $325,000 Factory rent $47,700 Actual direct labor cost $320,000 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 overhead costs? A. $243,750 B. $226,800 C. $240,000 D. $426,667