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: $\begin{array}{|l|l|}\hline\text { Total manufacturing overhead costs estimated at the beginning } & \\\text { of the year } & \$ 102,500 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 186,000 \\\hline \text { Total direct labor hours estimated at the beginning of the year } & 3100 \text { direct labor hours } \\\hline \text { Total machine hours estimated at the beginning of the year } & 9200 \text { machine hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 96,800 \\\hline \text { Actual direct labor costs for the year } & \$ 140,000 \\\hline \text { Actual direct labor hours for the year } & 2200 \text { direct labor hours } \\\hline \text { Actual machine hours for the year } & 10,900 \text { machine hours }\\\hline\end{array}$ 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