poland's paints allocates overhead based on machine hours. selected data for the most recent year follow. estimated manufacturing overhead cost $ 238 comma 700$238,700 actual manufacturing overhead cost $ 244 comma 000$244,000 estimated machine hours 20 comma 20020,200 actual machine hours 22 comma 70022,700 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. $ 217 comma 128$217,128.