Clinton Manufacturing Uses a Predetermined Overhead Allocation Rate Based on a Percentage

Clinton Manufacturing uses a predetermined overhead allocation rate based on a percentage of direct labor costs.The following are the details of production during the year: $$\begin{array} { | l | r | } \hline \begin{array} { l } \text { Total manufacturing overhead costs estimated at the beginning } \\\text { of the year }\end{array} & \$ 140,000 \\\hline \text { Total direct labor costs estimated at the beginning of the year } & \$ 330,000 \\\hline \text { Total direct labor hours estimated at the beginning of the year } & 12,000 \text { direct labor hours } \\\hline \text { Actual manufacturing overhead costs for the year } & \$ 160,000 \\\hline \text { Actual direct labor costs for the year } & \$ 370,000 \\\hline \text { Actual direct labor hours for the year } & 11,800 \text { direct labor hours } \\\hline\end{array}$$
Calculate the amount of manufacturing overhead costs allocated to production.(Round any percentages to two decimal places and your final answer to the nearest dollar.)

A) $140,000
B) $179,394
C) $156,954
D) $160,000