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	$320,800		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.

$427,733

B.

$226,800

C.

$240,600

D.

$243,750