Here Are Selected Basic Data for Garrett Company If the Company Allocates Overhead Based on Direct Labor Cost,what

Here are selected basic data for Garrett Company: $\begin{array}{|c|c|c|c|c|}\hline\text { Estimated manufacturing } \\\text { overhead }&\$ 240,000 & \text { Factory utilities } & \$ 29,100 \\\hline \text { Estimated labor hours } & 35,000 & \text { Indirect labor } & \$ 23,500 \\\hline \text { Actual direct labor hours } & 36,000 & \text { Sales commissions } & \$ 53,700 \\\hline \text { Estimated direct labor cost } & 300,000 & \text { Factory rent } & \$ 49,200 \\\hline \text { Actual direct labor cost } & 320,000 & \text { Factory property taxes } & \$ 28,100 \\\hline \text { Factory depreciation } & 67,200 & \text { Indirect materials } & \$ 33,000 \\\hline\end{array}$ If the company allocates overhead based on direct labor cost,what are the total actual manufacturing overhead costs?

A) $230,100
B) $173,600
C) $260,300
D) $283,800