Smith Paints allocates overhead based on machine hours. Selected data for the most recent year

follow.

The estimates were made as of the beginning of the year, while the actual results were for the entire

year.

At Smith Paints the amount of manufacturing overhead allocated for the year based on machine hours

would have been

a$.$ $$230,000.$

b$.$ $$240,000.$

c$.$ $$250,000.$

d$.$ $$262,500.$