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: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Total manufacturing overhead costs estimated at the beginning } \\\text { of the year }\end{array} & \$ 100,700 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 185,000 \\\hline \text { Total direct labor hours estimated at the beginning of the year } & 3,000 \text { direct labor hours } \\\hline \text { Total machine hours estimated at the beginning of the year } & 9,600 \text { machine hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 96,900 \\\hline \text { Actual direct labor costs for the year } & \$ 147,000 \\\hline \text { Actual direct labor hours for the year } & 2,900 \text { direct labor hours } \\\hline \text { Actual machine hours for the year } & 10,000 \text { machine hours } \\\hline\end{array}$$ 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) $30,419
B) $335,666
C) $104,900
D) $192,708