MANGO Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year: Actual direct labor hours 232,500 Estimated direct labor hours 250,500 Actual manufacturing overhead costs $350,000 Estimated manufacturing overhead costs $400,300 Actual direct labor cost $465,600 Estimated direct labor cost $500,900 If MANGO uses direct labor hours as the allocation base, what would the allocated manufacturing overhead be for the year? (Round intermediary calculations to the nearest cent and the final answer to the nearest dollar.) $350,000 $400,300 $372,000 $324,850