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: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Total manufacturing overhead costs estimated at the beginning } \\\text { of the year }\end{array} & \$ 105,000 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 186,000 \\\hline \text { Total direct labor hours estimated at the beginning of the year } & 3,400 \text { direct labor hours } \\\hline \text { Total machine hours estimated at the beginning of the year } & 9,000 \text { machine hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 96,500 \\\hline \text { Actual direct labor costs for the year } & \$ 146,000 \\\hline \text { Actual direct labor hours for the year } & 2,250 \text { direct labor hours } \\\hline \text { Actual machine hours for the year } & 10,000 \text { machine hours } \\\hline\end{array}$$
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) $26,250
B) $308,823
C) $116,700
D) $206,666