Quick Step Company is debating the use of direct labor cost or direct labor hours as the cont allocation base for allocating manufacturing overhead. The following information is ava the most recent year Estimated direct labor cost Estimated manufacturing overhead costs Actual direct labor cost Actual manufacturing overhead costs Estimated direct labor hours Actual direct labor hours $508.000 $465,900 $436.880 $351,000 250,600 232,200 If Quick Step Company uses direct labor cost as the allocation base, what would the allocated manufacturing overhead be for the year? A. $436,880 B. $351,000 c. $722.585 D. $400,674