Pell Corporation manufactures computers. Assume that Pell allocates manufacturing overhead based on machine hours estimated 10,000 machine hours and exist87,000 of manufacturing overhead costs actually used 16,000 machine hours and incurred the following actual costs: (Click the icon to view the costs.) What is Pell's actual manufacturing overhead cost? A. exist149,000 B. exist157,000 C. exist85,000 D. exist221,000