The Carlin Fabrication Plant Suffered a Fire Incident at the Beginning

The Carlin Fabrication Plant suffered a fire incident at the beginning of the year, which resulted in the loss of property including the accounting records. Some data for the year were retrieved, and extracts from it are shown below: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Total manufacturing overhead costs estimated at the beginning } \\\text { of the year }\end{array} & \$ 102,500 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 186,000 \\\hline \text { Total direct labor hours estimated at the beginning of the year } & 3100 \text { direct labor hours } \\\hline \text { Total machine hours estimated at the beginning of the year } & 9200 \text { machine hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 96,800 \\\hline \text { Actual direct labor costs for the year } &\$140,000 \\\hline \text { Actual direct labor hours for the year } & 2200 \text { direct labor hours } \\\hline \text { Actual machine hours for the year } &10,900 \text { machine hours }\\\hline\end{array}$$ The company's manufacturing overhead allocation is based on the number of machine hours. What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year? (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.)

A) $24,510
B) $360,403
C) $121,426
D) $220,369