Pell Corporation is a company that manufactures computer. Assume that Pell: middot allocates manufacturing overhead based on machine hours middot estimated 10, 000 machine hours and $92,000 of manufacturing overhead costs middot actually used 15,000 machine hours and incurred the following actual costs: (Click the icon to view the costs.) What is Pell's actual manufacturing overhead cost? A. $147,000 B. $158,000 C. $220, 000 D. $85,000