Here Are Selected Data for Garrett Company - If the Company Allocates Manufacturing Overhead Based on Direct

Here are selected data for Garrett Company: $\begin{array}{|l|r|r|l|}\hline \text { Estimated manufacturing overhead } & \$ 240,000 & \text { Factory utilities } & \$ 29,100 \\\hline \text { Estimated labor hours } & 35,000 & \text { Indirect labor } & \$ 23,500 \\\hline \text { Actual direct labor hours } & 36,000 & \text { Sales commissions } & \$ 53,700 \\\hline \text { Estimated direct labor cost } & \$ 300,000 & \text { Factory rent } & \$ 49,200 \\\hline \text { Actual direct labor cost } & \$ 320,000 & \text { Factory property taxes } & \$ 28,100 \\\hline \text { Factory depreciation } & \$ 67,200 & \text { Indirect materials } & \$ 33,000\\\hline\end{array}$


- If the company allocates manufacturing overhead based on direct labor cost,what are the allocated manufacturing overhead costs?

A) $240,000
B) $256,000
C) $230,100
D) $400,000