​George's Chemicals allocates overhead based on machine hours. Selected data for the most recent year follow. Estimated manufacturing overhead cost $ 235 comma 200 Actual manufacturing overhead cost $ 244 comma 000 Estimated machine hours 20 comma 000 Actual machine hours 23 comma 400 The estimates were made as of the beginning of the​ year, while the actual results were for the entire year. The amount of manufacturing overhead allocated for the year based on machine hours would have been​ _____. (Round intermediary calculations to the nearest cent and final answer to the nearest​ dollar.)

A. $235,700.
B. $224,935.
C. $256,058.
D. $244,400.