Shoe Biz alocales overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost Actual manufacturing overhead cost Estimated machine hours Actual machine hours $235,900 $244,900 20,800 23.500 The estimates were made as of the beginning of the year, while the actual results were for the entire year The amount of manufacturing overhead alocated for the year based on machine hours would have been ? (Round intermediary calculations to the nearest cent and final answer to the nearest dollar) OA $216.763 OB $235,900 OC 1266,400, OD. $244.000 CD