Archangel Manufacturing Uses a Predetermined Overhead Allocation Rate Based on a Percentage

Archangel Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor costs. The following are the details of production during the year: $\begin{array}{c}\begin{array}{|l|}\hline \text {Total manufacturing overhead estimated at the beginning of the year}\\\hline \text {Total direct labor costs estimated at the beginning of the year }\\\hline \text {Total direct labor hours estimated at the beginning of the year }\\\hline \text {Actual manufacturing overhead costs for the year}\\\hline \text {Actual direct labor costs for the year}\\\hline \text {Actual direct labor hours for the year}\\\hline\end{array}\begin{array}{r|}\hline\$140,000\\\hline\$350,000\\\hline12,400 \text { direct labor hours }\\\hline\$159,000\\\hline\$362,000\\\hline12,400 \text { direct labor hours }\\\hline\end{array}\end{array}$
Calculate the amount of manufacturing overhead costs allocated to production.

A) $140,000
B) $164,452
C) $144,800
D) $159,280