Here are selected data for Wilson Company:

Estimated manufacturing overhead

Estimated labor hours

Actual direct labor hours

Estimated direct labor cost

Actual direct abor cost

Factory depreciation

$252,560 Factory utilities

35,000

36,000

$328.000

$320,900

$65,400

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 manufacturing overhead based on direct labor cost, what are the allocated manufacturing overhead costs?

O A. $226,800

O B. $247,093

O c. $416,753

O D. $252,560