Machining Department Estimated Manufacturing Overhead by Department $900,000 Trail Running Shoes Running Apparel 460,000 machine hours 40,000 machine hours Finishing Department $200,000 9,000 direct labor hours 31,000 direct labor hours Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department. At the end of the year, the following information was gathered related to the production of the trail running shoes and running apparel: Trail Running Shoes Running Apparel Machining Department 462,000 hours 37,000 hours Finishing Department 8,500 hours 32,000 hours How much manufacturing overhead will be allocated to running apparel? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.) A. $1,100,700 B. $275,000 OC. $224,758 OD. $226,600