The Carlin Fabrication Plant suffered a fire incident at the beginning of the year, which resulted in the loss retrieved, and extracts from it are shown below: Total manufacturing overhead costs estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year Total direct labor hours estimated at the beginning of the year Total machine hours estimated at the beginning of the year Actual manufacturing overhead costs for the year Actual direct labor costs for the year Actual direct labor hours for the year Actual machine hours for the year $103,800 $183,000 3,600 direct labor hours 9,900 machine hours $98,200 $149,000 2,550 direct labor hours 10,900 machine hours The company's manufacturing overhead allocation is based on the number of machine hours. What is the during the year? (Round any intermediate calculations to two decimal places and your final answer to the OA. $26,736 B. $314,283 O C. $201,484 OD. $114,232 Stealth, Inc. produces two types of drones, rotary and fixed wing. Stealth estimated $952,000 of manufacturing overhead, and 56,000 machine hours for the year. The allocation base for overhead costs is machine hours. The rotary model actually consumed 26,000 machine hours, and the fixed wing type consumed 30,000 machine hours. How much overhead is allocated to the rotary model? O A. $442,000 B. $260,000 OC. $170,000 D. $510,000